Budget & 5-Year Capital Plan. Superintendent s Proposed

2016-2017 Budget & 5-Year Capital Plan Superintendent s Proposed

TABLE of CONTENTS Superintendent s Proposed Budget for Fiscal Year 2016-2017 Tab/Section Page Document Cover/Front Page Table of Contents INTRODUCTORY 1 Section Cover Page 3 Budget Transmittal Letter 5 Budget Summary ORGANIZATIONAL 39 Section Cover Page 40 Vision, Mission, Goals 41 School Board 42 ECPS At-A-Glance including a Listing of Schools 43 School Division Organizational Chart 44 Budget Calendar Cycle 45 Budget Calendar Narrative 48 Reader s Guide to the Budget

FINANCIAL 57 Section Cover Page Financial Summaries All Funds 58 Summary of Funds: Chart 59 Budget Components - Summary of Funds 60 Summary by State Object All Funds 62 FTEs by State Object All Funds Financial Summaries Operating Budget 63 Sub-Section Cover Page 65 Projected Operating Revenue by Source and Projected Expenditures by Function 66 Operating Budget Revenue Overview 68 Projected Revenue Summary: Chart 69 Revenue Summary 70 Projected Revenue Detail 73 Projected Operating Expenditures by State Function Categories: Chart 74 Projected Operating Expenditures by State Function Categories 75 Operating Summary by Function 76 Projected Expenditures by State Object Categories: Chart 77 Projected Operating Expenditures by State Object Categories 78 Operating Summary by State Object 80 FTE (Full Time Equivalent) History - Operating Fund Operating Fund - Line-Item Detail 81 Sub-Section Cover Page 83 Regular Elementary 85 Regular Intermediate 87 Vocational Education Secondary 89 Instructional Support Elementary 91 Special Education Elementary 93 Gifted Education Elementary 95 Regular Education Secondary 97 Alternative Education Secondary 99 Special Education Secondary 101 Vocational Education Secondary

103 Gifted Education Secondary 105 Athletics Secondary 107 Other Programs (Summer School) 109 Other Programs (VPI Pre-school) 111 Guidance 113 Homebound Instruction 115 Instructional Support Regular Education 117 Student Services 119 Instructional Support Special Education 121 Media/Library Services 123 Office of Principal 127 Board Services 129 Executive/Administrative Services 131 Personnel (HR) Services 133 Fiscal Services 135 Student Attendance Services 137 Student Health Services 139 Student Psychological Services 141 Transportation 143 Transportation - continued 145 Operational & Maintenance 147 Debt Service & Transfers 149 Technology 151 Technology - continued Financial Summaries Grants Fund 153 Sub-Section Cover Page 155 Title IIA 157 IDEA 6-B 159 Pre-school 619 161 Perkins 163 Title III A 165 Title VIB-Rural and Low Income 167 Title I-A

169 Title I - ARRA (School Improvement) Financial Summaries Child Nutrition Services 171 Sub-Section Cover Page 173 Child Nutrition Services Summary 175 Child Nutrition Services Summary Financial Summaries Services Capital Improvements Plan (CIP) 176 Sub-Section Cover Page 177 Capital Improvement Plan (CIP) INFORMATIONAL 201 Section Cover Page 202 K-12 Enrollment Information 204 Comparison of ECPS and State Requirements: Ratio of Staff to Student Enrollment 208 Statistics - Teacher Salaries 210 Comprehensive Plan - 2013-2019 242 State Report Card 269 Glossary of Terms

INTRODUCTORY SECTION Superintendent's Proposed Budget 1 February 8, 2016

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Essex County Public Schools P.O. Box 756 Tappahannock, Virginia 22560 804-443-4366 804-443-4498 (fax) www.essex.k12.va.us Dear Members of the School Board, BUDGET TRANSMITTAL LETTER February 8, 2016 The FY 2016-2017 Proposed Operating Budget is $16,459,472, an increase of $451,128 or 2.8% over FY 2015-2016. By law, this proposal must be balanced with revenue that equals expenditures. In so doing, this budget proposal largely relies on additional support from the County as state support of schools has decreased as a result of enrollment declines. This decrease could be substantially worse if the Governor s budget proposal for Revenue Loss is not approved. This one-time money amounts to $400,000. My hope is that the Revenue Loss funding is approved and gives the County time to prepare for the significant increase that will be needed in FY 2017/2018 which easily could amount to $1 million. Given the situation described, I have purposely limited funding for new items, except for a new alternative education teacher, which hopefully will be partially funded by the state under the Governor s proposal for new instructional positions. The proposal includes funding for a modest 2% pay increase for contracted faculty and staff and increases in VRS and health insurance. This budget s objective is to strike a balance between available resources and continued support of important division programs. We certainly face academic and financial challenges ahead, but with full funding of this proposal, we can continue our work on creating Pathways to Excellence. Sincerely, Superintendent In partnership with our students, faculty, staff, parents, and the community, Essex County Public Schools is committed to creating Pathways to Excellence by promoting a positive, student-focused culture striving for continuous improvement that meets the academic, athletic, artistic, and career-occupational needs of all our students by guiding, inspiring, celebrating, and teaching our students as we equip them to meet the challenges of a global society. Superintendent's Proposed Budget 3 February 8, 2016

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Budget Summary Fiscal Year 2016-2017 Superintendent s Proposed Budget Budget Development Overview The state code requires that the School Board presents a balanced budget, in which revenues equal expenditures, to the County, on or before April 1. This budget document covers the period from July 1, 2016 through June 30, 2017 and has been prepared upon the modified accrual basis of accounting. There are three primary phases in the budget development process: 1) Superintendent s Proposed Budget (administrative recommendation presented to the School Board), 2) School Board Proposed Budget (School Board recommendation to the County Board of Supervisors) and 3) School Board Adopted Budget (School Board adopted operating budget based on funding authorization/appropriation by the County). The annual budget process begins in September with the development of the budget calendar. In October/November, the administration seeks input and approval from the School Board in regard to the process that will be used for formulating next year s budget. The School Board, working with the Superintendent, forms the budget goals and priorities that the schools will use during budget development. This is a critical component to the process. From November through December, departmental and school budget requests are compiled and analyzed, and meetings are scheduled with the budget/cost center managers to discuss requests and proposals for new positions, expanded programs, and new initiatives. The Superintendent's Proposed Budget is developed and presented to the School Board in February. After a public hearing on the budget, the School Board approves the budget proposal (in March); it is then brought before the County Board of Supervisors. The locality must approve the appropriation for the school system no later than May 15. Following the approval of total budget appropriation, the School Board makes the necessary adjustments to their budget proposal and adopts a final budget. Financial Overview (Budget Fast Facts) The FY 2016-2017 Proposed Operating Budget is $16,459,472 an increase of $451,128 or 2.8% over FY 2015-2016 The budget includes staffing of 200.4 Full-Time Equivalent (FTEs), an increase of 1 over FY 2015-2016 Budgeted K-12 Fall enrollment is projected to be 1,383 which is a decrease of 62 as compared to 2015-2016, or a decrease of 4.3% K-12 (excluding Pre-K) Operating Budget Per Pupil spending is projected to be $11,755 2% average wage increase for full-time contracted employees Superintendent's Proposed Budget 5 February 8, 2016

Budget Summary FY 2016-2017 Essex County Public Schools At-A-Glance Essex County Public Schools (ECPS) is comprised of one elementary school, one middle school, and one high school. For the 2014-2015 School Year, the K-12 enrollment for the Essex County Public Schools continued to decrease. From the September 30, 2013 K-12 enrollment level of 1,500 students, the School Division experienced a decrease of 15 students, resulting in a September 30, 2014 K-12 total of 1,485 (enrollment report follows). This decrease of 15 students equates to a decline rate of 1 percent. Almost 70% of our students are eligible for free and reduced meals under the Federal Lunch Program. In 2014-2015, Essex County Public Schools had a staff of approximately 225 full-time employees. A Community Profile Located on Virginia's Middle Peninsula, Essex County is centrally situated just outside the Washington to Norfolk urban crescent. The historic cities of Fredericksburg (40 miles north) and Williamsburg (56 miles southeast) are within an hour's drive. Bounded on the northeast by the Rappahannock River, Essex County has water access to the Chesapeake Bay and its tributaries including major port facilities at Hampton Roads. The county's principal town, Tappahannock, dates back to a 17th century port settlement. Originally part of Old Rappahannock County, Essex County was formed in 1692 and named for either the English County or the Earl of Essex. Superintendent's Proposed Budget 6 February 8, 2016

MISSION Essex County Public Schools exists to serve the individual educational needs of our students. VISION In partnership with our students, faculty, staff, parents, and the community, Essex County Public Schools is committed to creating Pathways to Excellence by promoting a positive, student-focused culture striving for continuous improvement that meets the academic, athletic, artistic, and career-occupational needs of all our students by guiding, inspiring, celebrating, and teaching our students as we equip them to meet the challenges of a global society. GOALS 1. We will partner with the community To do so, we will work in partnership with parents, students and the community in the shared responsibility of providing excellent education and growth opportunities for each student. We will actively seek creative partnerships within the community to ensure all students are inspired, engaged, and demonstrate continued improvement. 2. We will teach our students to be productive in the 21 st century To do so, we will continue to integrate technology as a natural part of classroom instruction and learning. To develop improved media literacy skills, students will access and critique information. 3. We will ensure the progress of our students To do so, we will create a positive, safe environment that is conducive to learning, which strives to educate all students to be literate problem solvers; reflective thinkers; and self-directed, healthy productive citizens. We recognize that all students have unique needs and we commit ourselves to serving them. We will have high expectations, combined with the necessary support for all students, faculty and staff. 4. We will help our students graduate To do so, we will know where all of our students are in their progress toward graduation, and provide resources, supports, and opportunities to ensure they graduate. Approved by School Board on August 11, 2014 Superintendent's Proposed Budget 7 February 8, 2016

Essex County Public Schools School Board 2016 Keren Ellis Chairperson Denise Hammond Vice Chairperson Larry Lenz Raymond Whitaker Jacob Plummer North District Tappahannock District At-Large District South District Central District Term: 1/1/2014-12/31/2017 Term: 1/1/2014-12/31/2017 Term: 1/1/2014-12/31/2017 Term: 1/1/2016-12/31/2019 Term: 1/1/2016-12/31/2019 Superintendent & School Board Deputy Clerk Scott A. Burckbuchler, Ph.D. Executive Assistant to the Superintendent & School Board Clerk Sharon Saunders The Essex County School Board The Essex County School Board and the Essex Board of Supervisors are very supportive of quality educational services for all Essex children. The Essex School Board members are elected for terms of four years. Meetings are generally held the second Monday of each month at 7:00 pm at the School Board Office at 109 N. Cross Street in Tappahannock. These meetings are open to the public. Superintendent's Proposed Budget 8 February 8, 2016

This chart illustrates the steps in the budget cycle. These are procedures used by the Essex Public Schools to record all budget requests and prepare the budget proposal. Please note that constant adjustments are made to the budget throughout the cycle. May Adoption of the School Board Budget Essex County School Board Present Budget Calendar/ Development Plan to Administrative Council Superintendent/Director of Accounting Oct Present Budget Calendar/ Development Plan to School Board Superintendent Nov Mar Approval of the School Board Proposed Budget Essex County School Board VA Code 15.2-2503 requires submission to governing body by April 1st of each year. Distribute Instructions to Cost Center Managers Director of Accounting Nov Mar Update Revenue Estimates Based on General Assembly Action Essex County School Board Prepare Cost Center Budget Requests Cost Center Managers Nov Feb Conduct Public Hearing/Work Session on Proposed Budget Essex County School Board Submit Cost Center Budget Requests Cost Center Managers Dec Feb Presentation of Superintendent s Proposed Budget Superintendent Budget Calendar Cycle Consolidate Requests Director of Accounting Jan Feb Prepare Budget Document Superintendent Director of Accounting Develop and Present Preliminary Revenue Estimates Director of Accounting Jan Jan Budget Deliberations Administrative Council Review of Expenditure Requests and Estimated Revenue Superintendent Jan When the steps have been completed, the sequence starts over again in the next fiscal year. Superintendent's Proposed Budget 9 February 8, 2016

Essex County Public Schools Projected Operating Revenue by Source Description FY 2015-2016 Budget % Total FY 2016-2017 Budget % Total Change ($) Change (%) State Funds * $ 8,671,119 54.2% $ 8,643,797 52.5% $ (27,322) -0.3% Local Funds 7,247,397 45.3% 7,723,675 46.9% 476,278 6.6% Other 89,828 0.6% 92,000 0.6% 2,172 2.4% GRAND TOTAL OPERATING FUND $ 16,008,344 100.0% $ 16,459,472 100.0% $ 451,128 2.8% Description Projected Operating Expenditures by State Function Categories FY 2015-2016 Budget % Total FY 2016-2017 Budget % Total Change ($) Change (%) Instruction $ 11,286,667 70.5% $ 11,624,222 70.6% $ 337,555 3.0% Student Attendance and Health** 236,497 1.5% 237,780 1.4% 1,283 0.5% Administration 745,918 4.7% 763,220 4.6% 17,302 2.3% Pupil Transportation Services 1,520,732 9.5% 1,613,726 9.8% 92,994 6.1% Operation and Maintenance Services 1,347,277 8.4% 1,352,494 8.2% 5,217 0.4% Technology*** 871,253 5.4% 868,030 5.3% (3,223) -0.4% Total Operating Expenditures $ 16,008,344 100.0% $ 16,459,472 100.0% $ 451,128 2.8% * Based on ADM of 1,375 **This function category includes Psychological Services ***This function category is required for state reporting purposes and includes classroom instruction, instructional support, and admin. costs. Superintendent's Proposed Budget 10 February 8, 2016

Budget Summary FY 2016-2017 Summary of Major FY 2015/2016 Operating Budget Changes Operating Revenue Summary 2015-16 Proposed 2016-17 Proposed $ Change % Change State Funds $ 8,671,119 $ 8,643,797 $ (27,322) -0.32% Local Funds $ 7,247,397 $ 7,723,675 $ 476,278 6.57% Other Funds $ 89,828 $ 92,000 $ 2,172 2.42% Total Operating Funds $ 16,008,344 $ 16,459,472 $ 451,128 2.82% Superintendent's Proposed Budget 11 February 8, 2016

Budget Summary FY 2016-2017 Major/Significant Expenditure Increases 1. Health Insurance Increase This proposal increases the health insurance budget by 10% to pay for anticipated increases. Cost = $136,885 2. Employee Salary Increase In order to attract and retain highly qualified staff members, a modest average increase of 2% for contracted employees is proposed. Cost = $126,950 3. Alternative Education Teacher Funds are budgeted for an additional Alternative Learning Center for middle and high school students who are exhibiting persistent/unproductive behaviors at their home school. In so doing, the Administration recommends that this pilot program continue. Cost = $64,848 4. VRS Rates Under the Governor s Budget Proposal, VRS rates are proposed to be increased. Cost = $62,834 5. School Buses (Lease) Funds are needed to establish a school bus replacement schedule. The proposal calls for replacement of two buses a year which, for a 30 bus fleet, would translate to a 15-year replacement schedule. These buses would be under a 5-year lease-purchase agreement. Cost = $32,000 6. Language Translation Services Funds are needed to pay for translation services for documents and meetings as required by the State/Federal government. Cost = $10,000 7. Transportation (Special Education) Funds are needed to cover the additional cost of additional special education car transportation trips. Cost = $10,000 Superintendent's Proposed Budget 12 February 8, 2016

Budget Summary FY 2016-2017 8. Affordable Care Act (ACA) IRS (PCORI) Funds are needed to cover required employer fees associated with the ACA. Cost = $8,910 9. Northern Neck Technical Center Funds are needed for increases associated with the Northern Neck Technical Center. Cost = $8,700 Major/Significant Expenditure Decreases 10. Unemployment A reduction in the unemployment rate results in budgetary savings. Savings = $9,999 Superintendent's Proposed Budget 13 February 8, 2016

Revenue Increases $ Amount % Inc. State $ (27) -0.3% Local $ 476 6.6% Other $ 2 2.4% Total Revenue Increase $ 451 2.8% Expenditure Increases (Major Changes-Net Budgetary Increases) $ Amount % Inc. Personnel Services $ 120 1.3% The increase includes the changes in staffing listed on next page and a 2% pay increase for contracted staff. Employee Benefits $ 198 5.6% The net increase reflects staffing changes and increases in heath insurance and VRS costs. Purchased Services $ 97 8.2% This increase is primarily due to student Occupational Therapy ($35K), health insurance consulting ($15K), language translation services ($10K), ACA IRS fees ($9K), increases for the NN Technical Center ($8K), student PT ($8K). Other Charges $ 36 3.7% The increase is primarily due to increased utility costs ($15K) and bus lease ($32K). Materials and Supplies $ 1 0.1% No significant change. Payments to Joint Operations $ - 0.0% No change proposed. However, in future years, Governor School payments will increase due to phase out of "free slots". Capital Outlay & Other $ 0 0.0% No significant change proposed. Other Uses of Funds $ - Total Expenditure Increase $ 451 2.8% * Numbers may not total to 100% due to rounding Summary of Major Operating Changes FY 2016-2017 Budget In thousands Superintendent's Proposed Budget 14 February 8, 2016

Object/Description Summary of Operating Budget Personnel Changes FTE Net FTE Change 1120 - Instructional Salaries & Wages 1.00 Alternative Education Teacher 1.00 Total FTE change 1.00 Superintendent's Proposed Budget 15 February 8, 2016

Teacher School Staffing Allocation Projected Enrollment Ratio Number of Core Teachers Art Music PE/H FL CTE Core/ Resource/ Electives Reading Specialist Total Operating Allocation Overall Ratio Grant Funded Elementary Core Staffing Allocations Resource TES 523 18.7 28.0 1.0 1.0 1.0 31.0 1.0 32.0 16.3 1.14 Intermediate Core/Elective Allocations Resource EIS 434 19.7 22.0 1.0 1.0 2.0 ** 1.0 27.0 0.0 27.0 16.1 3.14 High Core/Elective Allocations Resource EHS 426 15.8 27.0 In core/elective allocation 27.0 0.0 27.0 15.8 0.73 Total 1,383 77.0 2.0 2.0 3.0 1.0 85.0 1.0 86.0 16.1 5.0 ** Provided in high school allocation Superintendent's Proposed Budget 16 February 8, 2016

Other Staffing Total Regular Ed. Teachers 86.00 Special Education Teachers 20.00 Instruct. Tech. Resource Teacher (ITRT 1.00 Pre-K 2.00 Guidance 4.00 Alternative Ed. 2.00 Gifted Coordinator 0.50 Curriculum Coach 0.40 Total Positions Required 115.90 Current Budget 114.90 Diff 1.0 Teachers & OT/Speech SPED Operating SPED Grants Media Guid. TES 6 3 1.0 1.0 EIS 7 1 1.0 1.0 EHS 7 1.0 2.0 Total 20.0 4.0 3.0 4.0 Grand Total 20.0 4.0 3.0 4.0 Superintendent's Proposed Budget 17 February 8, 2016

Essex County Public Schools ENROLLMENT SUMMARY ENROLLMENT 1,800 1,600 1,400 1,200 1,000 800 1,651 1,621 1,599 1,609 1,602 1,576 1,547 1,500 1,485 1,445 1,383 1,352 1,297 1,264 1,230 600 400 200 ACTUAL ENROLLMENT PROJECTED - 06/07 07/08 08/09 09/10 10/11 11/12 12/13 13/14 14/15 15/16 16/17 17/18 18/19 19/20 20/21 High 557 570 532 515 497 472 490 472 476 456 426 434 407 408 396 Middle 485 453 462 453 469 488 465 460 444 447 434 409 405 384 376 Elementary 609 598 605 641 636 616 592 568 565 542 523 509 485 472 458 ACTUAL as of September 30th PROJECTED as of Sep 30th Superintendent's Proposed Budget 18 February 8, 2016

Essex County Public Schools Enrollment History and Projection Elementary Total 2006/07 2007/08 2008/09 2009/10 2010/11 2011/12 2012/13 2013/14 2014/15 2015/16 2016/17 2017/18 2018/19 2019/20 2020/21 ACTUAL PROJECTION 609 598 605 641 636 616 592 568 565 542 523 509 485 472 458 K 131 116 132 121 125 112 105 119 104 107 96 94 92 92 92 1 132 125 120 136 124 137 115 108 123 110 111 100 98 96 96 2 110 126 128 119 136 119 130 107 104 114 103 104 94 92 90 3 124 102 123 132 119 130 119 121 114 104 113 102 103 93 91 4 112 129 102 133 132 118 123 113 120 107 100 109 98 99 89 Intermediate Total 485 453 462 453 469 488 465 460 444 447 434 409 405 384 376 5 111 107 123 102 133 133 113 120 114 120 106 99 108 97 98 6 123 117 107 132 98 128 123 107 121 109 117 103 96 105 94 7 111 116 117 106 130 96 128 106 105 111 100 107 94 88 96 8 140 113 115 113 108 131 101 127 104 107 111 100 107 94 88 High Total 557 570 532 515 497 472 490 472 476 456 426 434 407 408 396 9 166 159 117 127 142 133 134 98 122 101 103 107 97 103 91 10 149 160 140 114 108 128 129 133 101 127 103 105 109 99 105 11 127 126 146 139 108 104 120 119 132 97 122 99 101 104 95 12 115 125 129 135 139 107 107 122 121 131 98 123 100 102 105 Grand Total 1,651 1,621 1,599 1,609 1,602 1,576 1,547 1,500 1,485 1,445 1,383 1,352 1,297 1,264 1,230 Annual Change 70-30 -22 10-7 -26-29 -47-15 -40-62 -31-55 -33-34 % Change 4.4% -1.8% -1.4% 0.6% -0.4% -1.6% -1.8% -3.0% -1.0% -2.7% -4.3% -2.2% -4.1% -2.5% -2.7% DRAFT 11/6/2015 Superintendent's Proposed Budget 19 February 8, 2016

Budget Summary FY 2016-2017 Overview of Operating Budget Revenue Funding As a public school system in the Commonwealth of Virginia, ECPS funding is from two main sources: the Commonwealth and the County. In fulfilling its constitutional mandate, the State Board of Education establishes the educational objectives for public education in Virginia. These objectives are known as the Standards of Quality (SOQ). These standards are subject to revision only by the General Assembly. The SOQ represents the minimum requirements for school divisions in Virginia to provide a program of high quality public elementary and secondary education. The Constitution of Virginia also requires the General Assembly to determine the manner in which funds are provided to meet the SOQ, including the apportionment of costs between the state and local governments. All basic aid and most categorical funding established within the SOQ funding formula are apportioned between the state and local governments according to a composite index. The composite index is the state s measure of the local ability to pay for education. In Essex County, the composite index for the FY 2015-16 budget year is 0.4023. This means that for every dollar of support called for by the SOQ 1, the County of Essex is required to pay about 40 cents and the state about 60 cents. Current year state revenue is linked directly to the current year student enrollment. For computation purposes, Average Daily Membership (ADM) is used. The projected ADM is multiplied by the SOQ funding amounts, subject to the composite index, to arrive at a figure for projected state revenue. Sales tax revenue is projected separately by the State Department of Education. Since all school divisions in Virginia are fiscally dependent, local revenues are projected based on budget negotiations and discussions with the Essex County Board of Supervisors, who maintains overall budget appropriation authority, but decisions as to where those allocations are spent are made by the Essex County School Board. State funds are made up of: Standards of Quality (SOQ) funds include: Basic Aid, salary supplement, fringe benefit funds, special education, etc. Sales Tax for Education (Sales Tax revenues represent 1-1/8% of the educational component of the tax that is distributed to all school districts made up of all statewide revenue that is pooled and allocated based on number of students projected for each school division) Lottery Profits: Lottery funds represent funding received from the state that is a portion of profits made on the lottery system. Categorical/Incentive state revenues encompass a myriad of state assistance in the areas of technology, vocational education, primary class size, etc. Local revenue comes primarily through local real estate tax revenues. 1 NOTE: Not all positions and costs are included in SOQ. Superintendent's Proposed Budget 20 February 8, 2016

FY2016-2017 OPERATING BUDGET PROJECTED REVENUE SUMMARY 0.6% 46.9% 52.5% State 8,643,797 52.52% Local $7,723,675 46.93% Other $92,000 0.56% * Percentage total may not equal 100% due to rounding Superintendent's Proposed Budget 21 February 8, 2016

Essex County Public Schools Projected Revenue Detail Operating Fund 2013-14 Actual 2014-15 Actual 2015-16 Adopted 2016-17 Proposed $ Change % Change TOTAL STATE FUNDS $ 8,039,531 $ 8,639,277 $ 8,671,119 $ 8,643,797 $ (27,322) -0.3% * TOTAL LOCAL FUNDS $ 6,169,044 $ 6,436,477 $ 7,247,397 $ 7,723,675 $ 476,278 6.6% TOTAL OTHER FUNDS $ 96,679 $ 89,748 $ 89,828 $ 92,000 $ 2,172 2.4% GRAND TOTAL OPERATING FUND $ 14,305,254 $ 15,165,502 $ 16,008,344 $ 16,459,472 $ 451,128 2.8% * Average Daily Membership = 1,375 Superintendent's Proposed Budget 22 February 8, 2016

Budget Summary FY 2016-2017 Operating Budget Expenditure Summary Reports Education programs and other programs are grouped by state-mandated categories. The six categories in the Operating Budget are: Instruction further broken down by classifications within the function, e.g., regular instruction, special education, etc. Student Attendance and Health further broken down by classifications within the function, e.g., health, speech, etc. Administration further broken down by classifications within the function, e.g., executive, personnel services, etc. Pupil Transportation further broken down by classifications within the function, e.g., operation, maintenance, etc. Operations and Maintenance further broken down by classifications within the function, e.g., buildings, grounds, etc. Technology further broken down by classifications within the function, e.g., classroom, instructional support, etc. The categories are broken down further into the following expenditure types: Personnel Services further broken down by object classifications full time employees, substitutes, supplements, and part-time employees Fringe Benefits - further broken down by object classifications FICA, Virginia Retirement costs, health insurance subsidy, and other employee benefits Purchased Services - further broken down by object classifications tuition payments, consultants, school allocations, printing Other Charges - further broken down by object classifications utilities, fuel, postage Materials and Supplies - further broken down by object classifications instructional supplies, office supplies Capital Outlay - further broken down by object classifications school allocations, bus, vehicle and equipment replacements In addition, a program summary report is provided which breaks down expenses by the certain programmatic areas, e.g., Regular Education, Special Education, etc. Superintendent's Proposed Budget 23 February 8, 2016

FY 16/17 OPERATING EXPENDITURES by STATE FUNCTION CATEGORIES 4.6% 9.8% 1.4% 8.2% 5.3% 70.6% Instruction $11,624,222 70.6% Student Attendance & Health $237,780 1.4% Administration $763,220 4.6% Pupil Transportation Svcs $1,613,726 9.8% Operation & Maint. Svcs $1,352,494 8.2% Technology $868,030 5.3% * Percentage total may not equal 100% due to rounding Superintendent's Proposed Budget 24 February 8, 2016

Essex County Public Schools Projected Operating Expenditures by State Function Categories Description FY2015-2016 Budget % Total FY2016-2017 Budget % Total Change ($) Change (%) Instruction $ 11,286,667 70.50 $ 11,624,222 70.62 $ 337,555 3.0% Student Attendance and Health* 236,497 1.48 237,780 1.44 1,283 0.5% Administration 745,918 4.66 763,220 4.64 17,302 2.3% Pupil Transportation Services 1,520,732 9.50 1,613,726 9.80 92,994 6.1% Operation and Maintenance Services 1,347,277 8.42 1,352,494 8.22 5,217 0.4% Technology** 871,253 5.44 868,030 5.27 (3,223) -0.4% Total $ 16,008,344 100.00% $ 16,459,472 100.00% $ 451,128 2.8% *This function category includes Psychological Services. **This function category is required for state reporting purposes and includes classroom instruction, instructional support, and administration costs. Superintendent's Proposed Budget 25 February 8, 2016

Function Description 2016 FTEs Essex County Public Schools Operating Summary by Function 2017 FTEs Actual FY 2014 Actual FY 2015 Budget FY 2016 Budget FY 2017 $ Change 61100 Instruction 126.50 127.50 $ 8,431,175 $ 8,791,309 $ 9,324,815 $ 9,629,023 $ 304,208 3.3% 61210 Guidance Services 4.00 4.00 261,071 313,646 329,306 332,895 3,589 1.1% 61230/1 Homebound Instruction 23,713 17,932 22,607 22,552 (55) -0.2% 61310 Instructional Improvement 3.40 3.40 428,205 421,808 395,540 416,879 21,339 5.4% 61320 Media (Library) Services 3.00 3.00 202,051 223,459 230,733 242,053 11,320 4.9% 61410 Office of the Principal 13.00 13.00 896,095 942,724 983,666 980,820 (2,846) -0.3% 61000's Instruction Function Total 149.90 150.90 $ 10,242,310 $ 10,710,878 $ 11,286,667 $ 11,624,222 $ 337,555 3.0% 62110 School Board Services 5.00 5.00 73,023 48,837 55,764 55,588 (176) -0.3% 62120 Executive Services 2.00 2.00 361,263 369,383 356,934 366,578 9,644 2.7% 62140 Personnel Services 1.00 1.00 81,123 118,771 128,420 130,974 2,554 2.0% 62160 Fiscal Services 2.00 2.00 180,524 207,841 204,800 210,080 5,280 2.6% 62100's Administration Function Total 10.00 10.00 $ 695,933 $ 744,832 $ 745,918 $ 763,220 $ 17,302 2.3% 62220 Health Services 3.00 3.00 130,230 151,895 163,837 168,539 4,702 2.9% 62230 Psychological Services 1.00 1.00 54,563 53,687 72,660 69,241 (3,419) -4.7% 62200's Attend. and Health Function Total 4.00 4.00 $ 184,793 $ 205,582 $ 236,497 $ 237,780 $ 1,283 0.5% 63100 Transportation-Mgt & Direction 1.00 1.00 102,690 88,973 95,688 97,553 1,865 1.9% 63200 Vehicle Operation 26.00 26.00 848,011 860,094 1,079,829 1,129,192 49,363 4.6% 63300 Transportation - Monitoring Svcs 1.00 1.00 18,556 18,462 19,337 19,585 248 1.3% 63400 Vehicle Maintenance 2.00 2.00 191,192 242,675 227,878 237,396 9,518 4.2% 63600 Other Vehicle and Equipment 58,437 98,000 130,000 32,000 32.7% 63000's Transportation Function Total 30.00 30.00 $ 1,160,449 $ 1,268,641 $ 1,520,732 $ 1,613,726 $ 92,994 6.1% 64100 Oper. & Maint.-Mgt & Direction 1.00 1.00 81,012 89,237 92,834 94,944 2,110 2.3% 64200 Oper. & Maint.-Building Svcs. 1.00 1.00 1,238,474 1,311,500 1,234,943 1,233,550 (1,393) -0.1% 64300 Grounds Services 49,862 24,097 19,500 24,000 4,500 23.1% 64/7000's OPS and Maint. Function Total 2.00 2.00 $ 1,369,348 $ 1,424,834 $ 1,347,277 $ 1,352,494 $ 5,217 0.4% 68100 Tech Classroom Instruction 1.00 1.00 407,892 566,603 637,560 629,167 (8,393) -1.3% 68200 Tech Instructional Support 1.50 1.50 136,683 123,856 121,117 123,772 2,655 2.2% 68300 Technology Administration 1.00 1.00 97,844 121,259 112,576 115,091 2,515 2.2% 68000's Technology Function Total 3.50 3.50 $ 642,419 $ 811,718 $ 871,253 $ 868,030 $ (3,223) -0.4% % Change GRAND TOTAL 199.40 200.40 $ 14,295,252 $ 15,166,485 $ 16,008,344 $ 16,459,472 $ 451,128 2.8% Superintendent's Proposed Budget 26 February 8, 2016

FY 16/17 OPERATING EXPENDITURES by STATE OBJECT CATEGORIES 7.8% 6.2% 5.3% 0.6% 2.4% 22.8% 55.1% Personnel Services $9,062,041 55.1% Employee Benefits $3,750,866 22.8% Purchased Services $1,275,910 7.8% Other Charges $1,015,463 6.2% Materials & Supplies $864,999 5.3% Payments to Joint Operations $92,500 0.6% Capital Outlay $397,693 2.4% * Percentage total may not equal 100% due to rounding Superintendent's Proposed Budget 27 February 8, 2016

Essex County Public Schools Projected Operating Expenditures by State Object Categories Description FY 2015-2016 Budget % Total FY 2016-2017 Budget % Total Change ($) Change (%) Personnel Services $ 8,942,469 55.86% $ 9,062,041 55.06% $ 119,572 1.3% Employee Benefits 3,553,326 22.20% 3,750,866 22.79% 197,540 5.6% Purchased Services 1,178,877 7.36% 1,275,910 7.75% 97,033 8.2% Other Charges 979,109 6.12% 1,015,463 6.17% 36,354 3.7% Materials and Supplies 864,405 5.40% 864,999 5.26% 594 0.1% Payments to Joint Operations 92,500 0.58% 92,500 0.56% - 0.0% Capital Outlay 397,658 2.48% 397,693 2.42% 35 0.0% Total $ 16,008,344 100.0% $ 16,459,472 100.0% $ 451,128 2.8% Superintendent's Proposed Budget 28 February 8, 2016

Object Description 2016 FTEs 2017 FTEs Essex County Public Schools Operating Summary by State Object Actual FY 2014 Actual FY 2015 Budget FY 2016 Budget FY 2017 $ Change % Change 1110 Administrative Salary & Wages 2.00 2.00 $ 191,888 $ 182,949 $ 189,323 $ 193,109 $ 3,786 2.0% 1111 School Board Salaries 5.00 5.00 29,640 29,640 29,640 29,640-0.0% 1112 Superintendent Salaries & Wages 1.00 1.00 149,640 142,269 151,268 154,293 3,025 2.0% 1120 Instructional Salaries & Wages 114.90 115.90 5,330,168 5,340,079 5,572,630 5,606,564 33,934 0.6% 1122 Librarian Salaries & Wages 3.00 3.00 132,925 146,508 150,903 156,183 5,280 3.5% 1126 Principal Salaries & Wages 3.00 3.00 250,594 257,080 268,191 264,604 (3,587) -1.3% 1127 Asst. Principal Salary & Wages 3.00 3.00 196,195 210,219 214,893 218,659 3,766 1.8% 1130 Other Prof. Salaries & Wages 5.00 5.00 357,046 388,864 384,749 392,642 7,893 2.1% 1131 School Nurse Salaries & Wages 3.00 3.00 96,003 104,955 112,192 115,218 3,026 2.7% 1132 School Psychologist Salaries & Wages 1.00 1.00 38,355 18,357 47,813 46,303 (1,510) -3.2% 1141 Tech Support Salaries & Wages 1.50 1.50 85,191 86,895 89,502 91,292 1,790 2.0% 1150 Clerical Salaries & Wages 10.00 10.00 395,814 320,964 332,475 336,152 3,677 1.1% 1151 Instr. Aides Salaries & Wages 17.00 17.00 364,242 379,144 369,238 388,862 19,624 5.3% 1160 Trades Salaries & Wages 3.00 3.00 129,948 151,901 160,987 156,871 (4,116) -2.6% 1170-9 Bus Driver Salaries & Wages 26.00 26.00 454,481 472,788 530,481 543,839 13,358 2.5% 1180-6 Laborer Salaries & Wages 15,842 26,346 29,400 31,500 2,100 7.1% 1190-2 Service Salaries & Wages 1.00 1.00 310,521 19,536 17,639 20,500 2,861 16.2% 1520-3 Substitute Salaries & Wages - - 111,785 118,615 134,400 156,000 21,600 16.1% 1620-3 Supplemental Salaries & Wages - - 147,426 154,220 156,745 159,810 3,065 2.0% 1000's Personnel Services (Wages) Total 199.40 200.40 8,787,704 8,551,329 8,942,469 9,062,041 119,572-1.3% #DIV/0! 2100 FICA Benefits - - 634,521 622,865 684,099 693,170 9,071 1.3% 2210-20 VRS Benefits - - 942,572 1,133,231 1,153,468 1,208,014 54,546 4.7% 2300-1 HMP Benefits - - 878,849 1,035,595 1,368,311 1,505,196 136,885 10.0% 2400 Group Life Insurance - - 96,468 94,401 98,417 98,599 182 0.2% 2500 Disability Insurance (VLDP) - - 78 2,653 2,965 5,062 2,097 70.7% 2600 Unemployment Insurance - - 26,166 23,208 51,138 41,141 (9,997) -19.5% 2700 Worker's Compensation - - 35,760 46,272 62,623 62,623-0.0% 2750 Retiree Health Care Credit - - 81,550 78,711 82,305 87,061 4,756 5.8% 2800 Other Benefits - - 8,722 81,671 50,000 50,000-0.0% 2000's Fringe Benefits Total - - 2,704,686 3,118,607 3,553,326 3,750,866 197,540 5.6% 1/2000's Wages & Fringe Benefits Total 199.40 200.40 11,492,390 11,669,936 12,495,795 12,812,907 317,112 2.5% Superintendent's Proposed Budget 29 February 8, 2016

Essex County Public Schools Operating Summary by State Object Object Description 2016 FTEs 2017 FTEs Continued Actual FY 2014 Actual FY 2015 Budget FY 2016 Budget FY 2017 $ Change % Change 3000-6 Purchased Services - - 655,025 922,953 798,377 885,710 87,333 10.9% 3810-1 Tuition Paid-Other Divisions In-State - - 317,754 348,011 380,500 390,200 9,700 2.5% 3000's Purchased Services Total - - 972,779 1,270,964 1,178,877 1,275,910 97,033 8.2% 4000's Internal Services Total - - 5001 Telecommunications - - 80,880 63,716 95,000 96,060 1,060 1.1% 5100 Utilities 525,366 524,190 520,000 535,000 15,000 2.9% 5200 Communications - - 38,212 22,966 57,472 51,160 (6,312) -11.0% 5300 Insurance - - 77,066 75,734 115,000 115,000-0.0% 5400 Leases and Rentals - - 52,070 105,639 156,450 187,706 31,256 20.0% 5500 Travel - - 7,478 5,674 21,500 17,400 (4,100) -19.1% 5800 Miscellaneous (e.g., dues) - - 10,067 10,543 13,687 13,137 (550) -4.0% 5000's Other Charges Total - - 791,139 808,462 979,109 1,015,463 36,354 3.7% 6000-4 Materials and Supplies - - 148,712 305,856 230,781 241,235 10,454 4.5% 6008 Vehicle/Powered Equip Fuels - - 172,158 141,372 205,000 205,000-0.0% 6009 Vehicle/Powered Equip Supplies - - 65,990 87,779 65,000 70,000 5,000 7.7% 6020/3 Textbooks and Workbooks - - 202,820 157,308 157,700 154,700 (3,000) -1.9% 6030/7 Instructional Materials - - 72,207 67,839 81,164 81,964 800 1.0% 6040-60 Tech-Software/Online Content - - 69,190 96,912 124,760 112,100 (12,660) -10.1% 6000's Materials and Supplies Total - - 731,077 857,066 864,405 864,999 594-0.1% 7000's Tuition Payments to Joint Ops - - 72,000 76,480 92,500 92,500-0.0% - 8100s Capital Outlay Replacement - - 124,183 140,819 129,258 128,493 (765) -0.6% 8200s Capital Outlay Additions - - 121,686 175,153 90,000 90,000-0.0% 8310 Technology-Additions (VPSA) - - 167,600 178,400 179,200 800 0.4% 8000's Capital/Equip. Outlay Total - - 245,869 483,572 397,658 397,693 35 0.0% 9000's Other Uses of Funds (e.g., Debt P&I) - - - - - - TOTAL OPERATING FUND 199.40 200.40 $ 14,305,254 $ 15,166,480 $ 16,008,344 $ 16,459,472 $ 451,128 2.8% - Superintendent's Proposed Budget 30 February 8, 2016

FY 16-17 OPERATING EXPENDITURES by STATE PROGRAM CATEGORIES 29.4% 1.2% 0.9% 0.0% 0.8% 4.1% 51.0% 12.6% Regular Education $8,398,678 51.0% Special Education $2,069,442 12.6% Vocational Education $670,662 4.1% Gifted Education $137,774 0.8% Athletics $142,726 0.9% Adult Education $3,000 0.0% Pre-K $201,937 1.2% Systemwide/Other $4,835,253 29.4% * Percentage total may not equal 100% due to rounding Superintendent's Proposed Budget 31 February 8, 2016

Essex County Public Schools Projected Operating Expenditures by State Program Categories Description FY2015-2016 Budget % Total FY2016-2017 Budget % Total Change ($) Change (%) Regular Education $ 8,176,320 51.08 $ 8,398,678 51.03 $ 222,358 2.7% Special Education 1,968,754 12.30 2,069,442 12.57 100,688 5.1% Vocational Education 674,839 4.22 670,662 4.07 (4,177) -0.6% Gifted Education 133,461 0.83 137,774 0.84 4,313 3.2% Athletics 132,823 0.83 142,726 0.87 9,903 7.5% Adult Education 3,000 0.02 3,000 0.02-100.0% Pre-K 197,469 1.23 201,937 1.23 4,468 2.3% System wide/other* 4,721,678 29.50 4,835,253 29.38 113,575 2.4% Total $ 16,008,344 100.00% $ 16,459,472 100.00% $ 451,128 2.8% *Includes transportation, facilities, technology, and central expenses. Superintendent's Proposed Budget 32 February 8, 2016

Budget Components - Summary of Funds In addition to the operating funds described above, Essex County Public Schools total resources are made up of several component funds (a self-balancing set of accounts that generally have a common purpose): the Operating Fund, Food Service Fund, and other supplemental grant funds. The operating fund is the largest and most widely discussed since it supports the daily operational expenses of the school district. The Food Service Fund supports the food service program that serves breakfast and lunch to our students. Supplemental grant funds are funds that are provided for very specific purposes, e.g., Title I funds, which must only be spent on improving student achievement for disadvantaged students. The County also supports ECPS through Debt Service funds that are maintained on the County's books (starting in FY 13-14), for major capital improvements in our schools. 4.2% 9.8% 6.7% Operating Grants Child Nutrition (Food Service) Capital (CIP) 79.2% * Percentage total may not equal 100% due to rounding Fund FY 16 FTEs FY 17 FTEs FY 2015/16 Adopted Budget FY 2016/17 Budget $ Variance % change over Adopted % of Budget Operating 199.40 200.40 $ 16,008,344 $ 16,459,472 $ 451,128 2.8% 79.2% Grants 16.60 15.60 1,374,313 1,395,281 20,968 1.5% 6.7% Child Nutrition (Food Service) 14.00 14.00 871,411 878,832 7,421 0.9% 4.2% Capital (CIP) Funds* - 2,039,000 Grand Total 230.00 230.00 $ 18,254,068 $ 20,772,585 NOTE: Percentage total may not equal 100% due to rounding * ECPS' comprehensive capital request not funded to date. Superintendent's Proposed Budget 33 February 8, 2016

Budget Summary FY 2016-2017 CAPITAL IMPROVEMENT PLAN: CIP BUDGET The School Division's Capital Improvement Budget is a part of the larger Capital Improvement Program of Essex County (County), which essentially makes it a proposed planning document. The Capital Improvement Program (CIP), as adopted by the County Board of Supervisors, is an indication of the capital projects that the School Division intends to pursue; the expected timing and approximate cost for each project and program area; and the anticipated levels of capital improvement financing. Once the capital projects are underway, the County and the School Division maintain the actual accounts; however, the School Division awards contracts and monitors progress. The school division is responsible for verifying that all work has been performed in conformity with contract terms. In fulfilling this responsibility, the school division relies on a combination of school division personnel, county personnel, and in some instances, outside professionals. Once the work has been reviewed, school staff then authorizes and generates payment. The School Board Finance Department then forwards reimbursement requests to the County for approved CIP-related costs. The CIP summary is provided on the following pages. PLEASE NOTE: The following plan was not funded but is included for future discussions. Superintendent's Proposed Budget 34 February 8, 2016

Essex County Public Schools: 5-Year Capital Improvement Plan (CIP) Budget Fiscal Year 2016-2017 through Fiscal Year 2020-2021 Priority Code FY2016/17 FY 2017/18 FY 2018/19 FY 2019/20 FY 2020/21 TOTAL (FY17-FY21) Tappahannock Elementary School (TES) HVAC Replacement 3 14,000 14,000 14,000 14,000 14,000 70,000 Lighting Retrofit 3 12,000 12,000 12,000 12,000 12,000 60,000 Second Grade Building Renovation 3 - - 3,000,000 - - 3,000,000 Main Building Renovation 3 - - - - 9,000,000 9,000,000 Site Reconfiguration 2-1,000,000 - - - 1,000,000 TES Projects Sub-Total $ 26,000 $ 1,026,000 $ 3,026,000 $ 26,000 $ 9,026,000 $ 13,130,000 Essex Intermediate School (EIS) Eliminate Oil Boiler in Gym Area 3 150,000 - - - 150,000 Gym Locker Renovation 3-200,000 - - 200,000 Building Renovation (future CIP proposal) 3 - - - - - EIS Projects Sub-Total $ 150,000 $ 200,000 $ - $ - $ - $ 350,000 Essex High School (EHS) Atheltic Facilities 3 500,000 2,500,000 - - - 3,000,000 EHS Projects Sub-Total $ 500,000 $ 2,500,000 $ - $ - $ - $ 3,000,000 Superintendent's Proposed Budget 35 February 8, 2016

Essex County Public Schools: 5-Year Capital Improvement Plan (CIP) Budget Fiscal Year 2016-2017 through Fiscal Year 2020-2021 Priority Code FY2016/17 FY 2017/18 FY 2018/19 FY 2019/20 FY 2020/21 TOTAL (FY17-FY21) Other Bus Garage Expansion (Amount TBD) 2 450,000 - - - 450,000 SBO/Central Office Roof Replacement 3 - - 110,000-110,000 TES Bus Loop / SBO Pavement Replace 3 - - - $125,000 125,000 Other Projects Sub-Total $ 450,000 $ - $ 110,000 $ 125,000 $ - $ 685,000 Facility Projects Total $ 1,126,000 $ 3,726,000 $ 3,136,000 $ 151,000 9,026,000 - $ $ 17,165,000 Technology Projects Classroom Technology (TIP) 3 468,000 - - - - 468,000 Network Switches 3 150,000 - - - - 150,000 VoIP Telecommunications 3 170,000 - - - - 170,000 Student Computer Casework 3 55,000 - - - - 55,000 Server Refresh 3-50,000 - - - 50,000 Storage Area Network (SAN) 3-50,000 - - - 50,000 Wireless Equipment 3-80,000 - - - 80,000 Electronic Locks & Access Control 2 50,000 - - - - 50,000 Technology Projects Total $ 893,000 $ 180,000 $ - $ - $ - $ 1,073,000 Transportation Projects Vehicle Replacement 2 & 3 20,000 20,000 20,000 20,000 20,000 100,000 Transportation Projects Total $ 20,000 $ 20,000 $ 20,000 $ 20,000 $ 20,000 $ 100,000 GRAND TOTAL: Facilities, Technology, & Transpo $ 2,039,000 $ 3,926,000 $ 3,156,000 $ 171,000 $ 9,046,000 $ 18,338,000 Priority Codes 1 = Required by Ordinance or Code; 2 = Essential to the safety of citizens or employees; 3 = Necessary to maintain service levels; 4 = Desired Superintendent's Proposed Budget 36 February 8, 2016

Budget Summary FY 2016-2017 REQUESTS FOR INFORMATION This executive summary is designed to provide citizens, taxpayers, customers, and other interested parties with a general overview of the ECPS School Board s budget/finances. We will be happy to provide other information you may need. Questions concerning any of the information provided in this report or requests for additional financial information may be addressed to Dr. Scott A. Burckbuchler, Superintendent, at sburckbuchler@essex.k12.va.us Superintendent's Proposed Budget 37 February 8, 2016

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ORGANIZATIONAL SECTION Superintendent's Proposed Budget 39 February 8, 2016

ECPS AT-A-GLANCE Essex County Public Schools (ECPS) is comprised of one elementary school, one middle school, and one high school. For the 2014-2015 School Year, the K-12 enrollment for the Essex County Public Schools continued to decrease. K-12 Fall Enrollment in 2015 was 1,445 (enrollment report follows). Almost 70% of our students are eligible for free and reduced meals under the Federal Lunch Program. In 2014-2015, Essex County Public Schools had a staff of approximately 225 fulltime employees. A Community Profile Located on Virginia's Middle Peninsula, Essex County is centrally situated just outside the Washington to Norfolk urban crescent. The historic cities of Fredericksburg (40 miles north) and Williamsburg (56 miles southeast) are within an hour's drive. Bounded on the northeast by the Rappahannock River, Essex County has water access to the Chesapeake Bay and its tributaries including major port facilities at Hampton Roads. The county's principal town, Tappahannock, dates back to a 17th century port settlement. Originally part of Old Rappahannock County, Essex County was formed in 1692 and named for either the English County or the Earl of Essex. LOGO SCHOOL NAME MASCOT STREET ADDRESS COUNTY Elementary School (Grades Pre-K to 4) MAIL LOCATION ZIP 804 Tappahannock Elementary Rockfish 205 Elementary School Circle Essex Tappahannock 22560 443-5301 Intermediate School (Grades 5 to 8) Essex Intermediate Bulldogs 912 Intermediate School Circle Essex Tappahannock 22560 443-3040 High School (Grades 9 to 12) Essex High Trojans 833 High School Circle Essex Tappahannock 22560 443-4301 School Board & Central Office Essex County School Board & Central Office 109 N. Cross Street Essex Tappahannock 22560 443-4366 Superintendent's Proposed Budget 42 February 8, 2016

School Board Superintendent Dr. Scott A. Burckbuchler Executive Assistant to Superintendent/ Board Clerk Sharon Saunders Director of Accounting* Annette Thompson Director of Technology* Jon Barnes Assistant Superintendent Instruction & Federal Programs* Dr. Lori Harper Director of Special Education & Student Services* Tara Roane Director of Human Resources* Nan Alga Payroll Specialist Mary Coggin Child Nutrition Consultant Lori Beckwith Technology Specialist Todd "Brad" Lewis Child Nutrition Staff System Info Specialist Matt Ponish Principals Andrew Hipple Heather Gentry Angela Gross Assistant Principals Fontella Calhoun Patrick Doyle Princess Blanding Administrative Assistant Beverly Carter School Psychologist Erin Wahl Maintenance Supervisor Brad Hall Maintenance Staff ServiceMaster Faculty/Teachers Paraprofessionals Nurses Transportation Supervisor Ronnie Fones Bus Drivers/Aides Mechanics Instruct. Coaches RuthE Tobey Maureen Dunn Brian Risley ITRT Jason Bellows Gifted Dir. Don Ashburn Dotted lines represent a strong coordination link * Denotes Superintendent s Leadership Team (SLT) member Effective 7/15 Superintendent's Proposed Budget 43 February 8, 2016

BUDGET CALENDAR NARRATIVE Budget Process Summary As a prelude to developing the Superintendent s Proposed Operating Budget, a public hearing is conducted to gather community input. Essex County Public Schools personnel develop departmental and school budget requests. ECPS s Strategic Goals serve as the budget goals and priorities that will be used during budget development. There are three primary phases in the budget development process: 1) Superintendent s Proposed Operating Budget (administrative recommendation presented to the School Board), 2) School Board Proposed Budget (School Board recommendation to the County Board of Supervisors), and 3) School Board Adopted Budget (School Board adopted operating budget based on funding authorization/appropriation by County). Changes are made throughout each phase and opportunities for public input are provided throughout the budget process, which generally runs from October to May. DATE October 2015 Nov. 9, 2015 School Board Meeting November 2015 November 2015 PROCESS Presentation of Budget Plans to Superintendent s Leadership Team Initial Budget Discussion Distribute Instructions to Cost Center Managers Prepare Cost Center Budget Requests RESPONSIBLE PARTIES DETAIL Superintendent The Administrative Council discusses the proposed budget formation process. Director of Accounting ECPS School Board Superintendent Director of Accounting The administration seeks input from the School Board in regard to the process that will be used for formulating next year s budget. ECPS s Strategic Goals serve as the budget goals and priorities that ECPS will use during budget development. Director of Accounting Distribute instructions to Cost Center Managers. Cost Center Managers With guidance from the ECPS Finance Department, schools and departments prepare their respective budget request. Superintendent's Proposed Budget 45 February 8, 2016

DATE PROCESS RESPONSIBLE PARTIES DETAIL December 2015 Submit Cost Center Budget Requests Cost Center Managers After developing their respective budget requests, schools and departments submit their budget proposals to central office for consideration. Dec.2015/ Jan. 2016 Consolidate Budget Requests Director of Accounting The Finance Department compiles proposals made by individual schools and departments. In addition, cost estimates for system-wide costs are calculated. January 2016 Present Preliminary Revenue Estimates Director of Accounting Preliminary revenue estimates are formed after the Governor introduces the Commonwealth s budget. January 2016 Review of Expenditure Requests and Estimated Superintendent Proposed cost center expenditure plans are reviewed and clarification sought where appropriate. Revenues January 2016 Budget Deliberations Superintendent Prior to the Superintendent s Budget being finalized, the Administrative Council Administrative Council meets to review proposals and offer input for the Superintendent s consideration. February 2016 Prepare Budget Document Director of Accounting In preparation for presentation to the School Board, the final Superintendent s Proposed Budget is prepared for distribution and released. February 8, 2016 School Board Meeting Superintendent February 10, 2016 Budget Work Session February 24, 2016 Public Hearing Special Called Meeting February 24, 2016 Budget Work Session March 2016 Presentation of Superintendent s Proposed Budget to School Board Budget Deliberations Conduct Public Hearing on Proposed Budget Budget Deliberations Update Revenue Estimates based on General Assembly ECPS School Board Superintendent presents the recommended budget proposal for the School Board s consideration. VA 22.1-92. Estimate of moneys needed for public schools; notice of costs to be distributed. states It shall be the duty of each division superintendent to prepare, with the approval of the school board, and submit to the governing body or bodies appropriating funds for the school division, by the date specified in 15.2-2503, the estimate of the amount of money deemed to be needed during the next fiscal year for the support of the public schools of the school division. The estimate shall set up the amount of money deemed to be needed for each major classification prescribed by the Board of Education and such other headings or items as may be necessary. School Board meets to deliberate on budget proposal. So that the School Board has the benefit of hearing public opinion in regard to the budget, a public hearing is conducted to gather input. The applicable law is VA 22.1-92. Estimate of moneys needed for public schools; notice of costs to be distributed which states Before any school board gives final approval to its budget for submission to the governing body, the school board shall hold at least one public hearing to receive the views of citizens within the school division. School Board meets to deliberate on budget proposal. Director of Accounting Revenue estimates are refined based on any General Assembly action or on the basis of current information related to other revenue sources. March 14, 2016 Approval of School ECPS School Board After deliberation, the School Board approves its budget proposal to forward to the Superintendent's Proposed Budget 46 February 8, 2016

DATE School Board Meeting May 9, 2016 PROCESS Board Proposed Budget Adoption of the School Board Budget RESPONSIBLE PARTIES ECPS School Board DETAIL County for their consideration of appropriation levels. Based on the funding level provided by the County and City, the School Board is required to make any necessary adjustments to the proposed budget so that it meets the approved funding level. Superintendent's Proposed Budget 47 February 8, 2016

READER S GUIDE TO THE BUDGET The Essex County Public Schools Budget is a document summarizing all educational programs and related services provided by the Essex County School Board to the approximately 1,500 PK-12 students enrolled in the public school system in Essex County. It is a plan for the coordinating of revenues and expenditures. HISTORICAL INFORMATION The Essex County School Board and the Essex Board of Supervisors are very supportive of quality educational services for all Essex children. The Essex School Board members are elected for terms of four years. Meetings are held the second Monday of each month at 7:00 pm at the School Board Office at 109 N. Cross Street in Tappahannock. These meetings are open to the public. SCHOOL BOARD COMPOSITION and RESPONSIBILITIES OF THE BOARD and BOARD OF SUPERVISORS The Schools are responsible for elementary and secondary education for the County. The School Board is an elected five-member (four members represent specific parts of the County and one serves at-large) body vested with legislative powers. The members serve four-year overlapping terms. The Board is responsible for elementary, secondary, adult, and vocational education at 3 school locations. The Board appoints the Superintendent who is the executive and administrative head of the public school division. The Board is responsible for setting policy, while the Superintendent and his staff are charged with managing the School Division s operations. The School Division is fiscally dependent; i.e., it does not have taxing or levying (borrowing) authority and derives most of its funding from the Commonwealth of Virginia and the County of Essex. The Board of Supervisors approves the School Board s Operating Budget total appropriation level, levies the necessary taxes to finance the operations, and approves the borrowing of money and the issuance of bonds when necessary. In other words, the School Board is fiscally dependent upon the governing bodies that levy the necessary taxes and provide the financial resources to be used for the operation of the Schools and acquisition or construction of facilities. Based on 22.1-100 of the Code of Virginia, local funds unexpended in any year shall become part of the appropriated funds of the County for the following year. However, based on a spending plan submitted by the School Board, unexpended local funds at year-end may be appropriated by the County for school purposes beyond those previously funded. The County is also responsible for the redemption of debt, and compliance with legal limits for debts. The School Board has the responsibility to meet the educational needs of the community within the funds remaining for operations. The Board of Supervisors are prohibited by law from exercising control over specific appropriations within the operating budget. The County appropriates funds by a single amount (lump sum). Superintendent's Proposed Budget 48 February 8, 2016

READER S GUIDE TO THE BUDGET ACCOUNTING for SCHOOL BOARD FUNDS The accounts of the School Board are organized on the basis of funds and account groups, each of which is considered a separate accounting entity with a separate set of self-balancing accounts. The funds of the School Board consist of the General Fund (the Operating Budget), the Child Nutrition (Food Services) Fund and the School Grants Fund (various categorical grants). The School Board is also responsible for the planning, development, and execution of the approved schools Capital Improvement Program (CIP). The school division utilizes the modified accrual basis for accounting and budgeting for all funds. Under the modified accrual basis of accounting, revenues are recognized when susceptible to accrual; i.e., when they become both measurable and available. Measurable means the amount of the transaction can be determined and available means the funds are collectible within the current period or soon enough thereafter to be used to pay liabilities of the current period. Expenditures are recorded when the related fund liability is incurred, if measurable. Budgetary controls are maintained to ensure compliance with Virginia statutes governing public entities and school operations. These statutes provide legal standards for preparing, presenting, adopting, and administering the budget. The School Board presents a proposed budget to the County, the governing body, who then adopts their own operating and capital project budgets, incorporating their contributions to the School Division. The School Board makes any required adjustments, and then adopts an amended budget. The Superintendent is authorized to make expenditures and commitments of funds, as approved by the Board in the adopted annual budget, in accordance with the Board s policies and applicable state and federal regulations and laws. The accounting policies of the Schools conform to accounting principles generally accepted in the United States of America (GAAP) as applicable to governmental units. The following is a summary of the more significant accounting policies of the Schools: SOURCES of REVENUE Revenue for the operation of the school division is received from three primary sources: federal, state (including State Sales tax), and the local governing body. Federal Funds consist of categorical funds that are designated for specific programs. These funds are in addition to the operating budget which represents the nuts and bolts of the system, the district receives significant (see grants section) supplemental funding, particularly from the federal government, in the form of specific purpose grants including Class Size Reduction Initiative, Title 1 (No Child Left Behind Act-NCLB), IDEA (Individuals with Disabilities Education Act), etc. These funds are subject to the federal budget process. State Funds consist of Standards of Quality (SOQ) payments and categorical amounts established by the General Assembly on a biennial basis. SOQ payments are derived by multiplying the per-pupil amounts determined by the General Assembly by the projected March 31 Average Daily Membership (ADM). The September 30 Projected Enrollment is used to estimate the March 31 ADM using historical rates. SOQ payments are shared by the state and the local government based upon a ratio entitled the Composite Index. The Composite Index is determined by the state with each biennium and represents the local government s ability to fund public education. Superintendent's Proposed Budget 49 February 8, 2016

READER S GUIDE TO THE BUDGET In addition to SOQ payments, the state also provides categorical funds to pay the state s share of certain specific courses or activities, such as dropout prevention, vocational education, and special education. State Sales Tax, since 1985, is required by the Appropriations Act to be shown as a separate source of revenue in local budgets. One and one-eighth cent of the sales tax is returned by the state to localities for public education and is distributed to school divisions based on the number of school-aged children residing in each locality. A census is conducted every three years by each locality to determine the number of school-aged children who reside there. The results of the census are utilized by the state to determine the distribution of sales tax to each school division. Local Funds consist of numerous miscellaneous revenue sources such as school facility rentals, tuition, and sale of equipment, as well as the appropriation by the Board of Supervisors. The County of Essex must contribute a minimum level of funding, referred to as the Standards of Quality (SOQ) payments. This minimum level of funding is determined by the Composite Index and is applied to the per-pupil amounts defined by the state for the Standards of Quality. The local government provides an appropriation for education in excess of the Standards of Quality payments and determines the level of total education support. EXPENDITURE CATEGORIES Education programs and other programs are grouped by state-mandated categories. The six categories in the Operating Budget are: Instruction further broken down by classifications within the function Student Attendance, and Health further broken down by classifications within the function Administration further broken down by classifications within the function Pupil Transportation further broken down by classifications within the function Operations and Maintenance further broken down by classifications within the function Technology further broken down by classifications within the function The categories are broken down further into the following expenditure types: Personnel Services further broken down by object classifications full time employees, substitutes, workshops and part-time employees Fringe Benefits - further broken down by object classifications FICA, Virginia Retirement costs, Health Insurance subsidy, and other employee benefits Purchased Services - further broken down by object classifications tuition payments, consultants, school allocations, printing Other Charges - further broken down by object classifications utilities, fuel postage Materials and Supplies - further broken down by object classifications instructional supplies, office supplies Capital Outlay - further broken down by object classifications school allocations, bus, vehicle and equipment replacements In addition, a program summary report is provided which break down expenses by the certain programmatic areas, e.g., Regular Education, Special Education, etc. Superintendent's Proposed Budget 50 February 8, 2016

READER S GUIDE TO THE BUDGET BUDGET PROCESS The state code requires that the School Board presents a balanced budget, in which revenues equal expenditures, to the county on or before April 1. This budget document covers the period from July 1 through June 30 and has been prepared upon the modified accrual basis of accounting. There are three primary phases in the budget development process: 1) Superintendent s Proposed Operating Budget (administrative recommendation presented to the School Board), 2) School Board Proposed Budget (School Board recommendation to the County Board of Supervisors), and 3) School Board Adopted Budget (School Board adopted operating budget based on funding authorization/appropriation by County). Changes are made throughout each phase and opportunities for public input are provided throughout the budget process, which generally runs from September to May. The annual budget process begins in October with the development of the budget calendar. In October/November, the administration seeks input and approval from the School Board in regard to the process that will be used for formulating next year s budget. The School Board, working with the Superintendent, forms the budget goals and priorities that will be used during budget development. This is a critical component to the process. From November through December, departmental and school budget requests are compiled and analyzed, and meetings are scheduled with the budget/cost center managers to discuss requests and proposals for new positions, expanded programs, and new initiatives. The Superintendent's Proposed Budget is developed and presented to the School Board in February. After a public hearing on the budget, the School Board approves the budget proposal (in March and it is then brought before the County Board of Supervisors. The locality must approve the appropriation for the school system no later than May 15. Following the approval of total budget appropriation, the School Board makes the necessary adjustments to their budget proposal and adopts a final budget. BUDGET AMENDMENT PROCESS Amendments to the appropriated operating budget are made in accordance with Board Policy DA (Fiscal Management), which governs budget transfers. The policy states: The superintendent or his/her designee shall be responsible for administering the division budget in accordance with board policies and applicable state and federal regulations, and laws; therefore, the superintendent or his/her designee is authorized to make expenditures and commitments of funds and will use appropriate fiscal planning and management methods, modeled after the best accepted business practices and directed toward the educational goals of the division. 1. Funds may be transferred by the School Board from one category to another. These categories are defined as those contained under Section 22.1-115. The superintendent or designee shall be authorized by the School Board to make line item transfers between categories, up to $100,000 per transfer. Transfers in excess of $100,000 will require School Board approval. Superintendent's Proposed Budget 51 February 8, 2016

READER S GUIDE TO THE BUDGET 2. The superintendent or designee shall be authorized by the School Board to make line item transfers within a category, up to $200,000 per transfer. Transfers in excess of $200,000 will require School Board approval. The Superintendent or his/her designee shall manage and control the funds made available to the School Board for the public schools and may incur costs and expenses. Administrative control is also maintained at the cost center level; i.e., no budget (cost center) manager may expend or encumber more than the budgeted amount for the cost center. In addition, the policy does not permit capital outlay expenditures in excess of available capital outlay funds. The following procedures are used for budget amendments: Initiation of Transfer Approval of Transfer (within category) Transfer documents initiated by budget (cost center) managers and submitted to the Finance Department for verification of availability of funds and proper authorization. Must be approved by the Transfers up to $200,000 within category Superintendent or his/her designee Approval of Transfer (between category) Transfers in excess of $200,000 within function Transfers up to $100,000 within category Transfers in excess of $100,000 within function Must be approved by the School Board Must be approved by the Superintendent or his/her designee Must be approved by the School Board CODE of VIRGINIA 22.1-92. Estimate of moneys needed for public schools; A. It shall be the duty of each division superintendent to prepare, with the approval of the school board, and submit to the governing body or bodies appropriating funds for the school division, by the date specified in 15.2-2503, the estimate of the amount of money deemed to be needed during the next fiscal year for the support of the public schools of the school division. The estimate shall set up the amount of money deemed to be needed for each major classification prescribed by the Board of Education and such other headings or items as may be necessary. B. Before any school board gives final approval to its budget for submission to the governing body, the school board shall hold at least one public hearing to receive the views of citizens within the school division. A school board shall cause public notice to be given at least ten days prior to any Superintendent's Proposed Budget 52 February 8, 2016

READER S GUIDE TO THE BUDGET hearing by publication in a newspaper having a general circulation within the school division. The passage of the budget by the local government shall be conclusive evidence of compliance with the requirements of this section. A county school board is vested with the use and control of all school funds, whether derived from state appropriations, local taxation, or other sources, and has exclusive authority to expend the funds set apart by law for school purposes. 15.2-2503. Time for Preparation and Approval of Budget; Contents. All heads of departments, offices, divisions, boards and agencies of every locality shall, on or before the first day of April of each year, prepare and submit to the governing body an estimate of the amount of money needed during the ensuing fiscal year for his department, office, division, board, commission or agency. If such person does not submit an estimate in accordance with this section, the clerk of the governing body or other designated person or persons shall prepare and submit an estimate for that department, office, division, board, commission or agency. The governing body shall prepare and approve a budget for informative and fiscal planning purposes only, containing a complete itemized and classified plan of all contemplated expenditures and all estimated revenues and borrowings for the locality for the ensuing fiscal year. The governing body shall approve the budget and fix a tax rate for the budget year no later than the date on which the fiscal year begins. 22.1-88. Of What School Funds To Consist. The funds available to the school board of a school division for the establishment, support, and maintenance of the public schools in the school division shall consists of state funds appropriated for public school purposes and apportioned to the school board, federal funds appropriated for educational purposes and apportioned to the school board, local funds appropriated to the school board by a local governing body or such funds as shall be raised by local levy as authorized by law, donations, or the income arising there from, and any other funds that may be set apart for the public school purposes. 22.1-89. Management of Funds. Each school board shall manage and control the funds made available to the school board for public schools and may incur costs and expenses. If funds are appropriated to the school board by major classification as provided in 22.1-94, no funds shall be expended by the school board except in accordance with such classifications without the consent of the governing body appropriating the funds. 22.1-90. Annual Report of Expenditures. Every school board shall submit at least once each year, to the governing body or bodies appropriating funds to the school board, a report of all its expenditures. 22.1-91. Limitation on Expenditures; Penalty. No school board shall expend or contract to expend, in any fiscal year, any sum of money in excess of the funds available for school purposes for that fiscal year without the consent of the governing body or bodies appropriating funds to the school board. Any member of a school board or any division superintendent or other school officer violating, causing to be violated or voting to violate any provision of this section shall be guilty of malfeasance in office. 22.1-93. Approval of Annual Budget for School Purposes. Notwithstanding any other provision of law, including but not limited to Chapter 25 ( 15.2-2500 et seq.) of Title 15.2, the governing body of a county shall prepare and approve an annual budget for educational purposes by May 1 st or within thirty days of the receipt by the county of the estimates of state funds, whichever shall later occur, and the governing body of a municipality shall prepare and approve an annual budget for educational purposes by May 15 th or within thirty days of the receipt by the municipality of the Superintendent's Proposed Budget 53 February 8, 2016

READER S GUIDE TO THE BUDGET estimates of state funds, whichever shall later occur. The Superintendent of Public Instruction shall, no later than the fifteenth day following final adjournment of the Virginia General Assembly in each Basic School Aid Formula to each school division and to the local governing body of each county, city and town that operates a separate school division. Such estimates shall be for each year of the next biennium or for the then next fiscal year. 22.1-94. Appropriations by County, City or Town Governing Body for Public Schools. A governing body may make appropriations to a school board from the funds derived from local levies and from any other funds available, for operation, capital outlay and debt service in the public schools. Such appropriations shall be not less than the cost apportioned to the governing body for maintaining an educational program meeting the standards of quality for the several school divisions prescribed as provided by law. The amount appropriated by the governing body for public schools shall relate to its total only or to such major classifications prescribed by the Board of Education pursuant to 22.1-115. The appropriations may be made on the same periodic basis as the governing body makes appropriations to other departments and agencies. ESSEX COUNTY PUBLIC SCHOOLS SIGNIFICANT BUDGET and ACCOUNTING REQUIREMENTS Basis of Accounting: The accounting and financial reporting treatment related to a fund is determined by its measurement focus. All governmental funds are accounted for using a current financial resources measurement focus. With this measurement focus, only current assets and current liabilities generally are included on the combined balance sheet in the fund statements. Long-term assets and long-term liabilities are included in the government-wide statements. Operating statements of governmental funds present increases (i.e., revenues and other financing sources) and decreases (i.e., expenditures and other financing uses) in net current assets. The fund financial statements of the General/Grants, Non-major (Child Nutrition and Capital Projects), and Agency Funds are maintained and reported on the modified accrual basis of accounting using the current financial resources measurement focus. Under this method of accounting, revenues are recognized in the period in which they become measurable and available. With respect to federal, state, and local revenues, the term available is limited to collection within 60 days of fiscal year-end. Interest income is recorded when earned. Tuition and various fee revenues are not susceptible to accrual because they generally are not measurable until received in cash. Federal and State reimbursement-type grants are recorded as revenue when related eligible expenditures are incurred. Expenditures are recorded when the fund liability is incurred, except for principal and interest on general long term debt, which is recognized when due and certain compensated balances, which are recognized when the obligations are expected to be liquidated with expendable, available financial resources. Budgets and Budgetary Accounting: The Superintendent is required by Section 22.1-92 of the Code of Virginia, as amended, to prepare, with the approval of the School Board, and submit to the County Board of Supervisors the estimate of the amount of money deemed to be needed during the next fiscal year for the support of the public school division. Before the School Board gives final approval to its general operating, grants, child nutrition, and capital projects budgets, the School Board is required to hold at least one public hearing. The proposed operating budget must be balanced with projected expenditures equal to estimated revenues and/or the required financing from the proper undesignated fund balances. The necessary budget ordinances are also submitted at this time. Annual budgets are legally adopted for the General, Grants, Child Nutrition, and Capital Projects Funds. The budgets are integrated into the accounting system, and the budgetary data, as presented in the financial statements for all funds with annual budgets, compare the expenditures with the amended budgets. All budgets are presented on the modified accrual basis of accounting. Revenue that is reported on a cash basis (recorded upon actual receipt). Accordingly the Budgetary Comparison Schedule for the General Fund Superintendent's Proposed Budget 54 February 8, 2016

READER S GUIDE TO THE BUDGET presents the actual expenditures in accordance with the accounting principles generally accepted in the United States on a basis consistent with the legally adopted budgets as amended. Unexpended appropriations on the annual budgets lapse at the end of each fiscal year except as permitted to be carried over by the localities. SCHOOL BOARD FUNDS This budget consists of four funds under the control of the School Board. They are as follows: Funding Source Purpose State Code Operating Budget The School Board Operating Budget is the basic funding plan for the schools. It includes funds for the fiscal operation of the school system. The budget is divided into four Budget major categories: Instruction; Administration, Attendance, and Health; Transportation; and Operations and Maintenance. Capital Improvement (CIP fund) Grants Funds Child Nutrition (Food Services) The Capital Improvement Budget is the basic financing plan for capital needs, including school facilities. While the capital budget addresses the current year's needs, the Capital Improvement Program has capital projects programmed over a six-year span. Categorical Grants provide assistance to school divisions for particular program purposes of federal and state interest. These grants encourage recipient divisions to expand expenditures to support certain instructional funds. The Food Services (Cafeteria) fund is a special revenue fund that supports cafeteria and food services operations and is separate from the basic School Board Operating Budget. The purpose of the fund is the management and control of resources and funding for cafeteria food services. Code of Virginia, Section 22.1-115 Code of Virginia, Section 22.1-115 Code of Virginia Sections 22.1-115 and 15.1-162.11 Code of Virginia, Section 22.1-115 Superintendent's Proposed Budget 55 February 8, 2016

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FINANCIAL SECTION Superintendent's Proposed Budget 57 February 8, 2016

Essex County Public Schools Summary of Funds FY 2016-2017 Total Funds $20,772,585 Grant Funds $1,395,281 Operating Budget Funds $16,459,472 Child Nutrition Funds $878,832 Capital (CIP) Funds* $2,039,000 * These funds are appropriated under a County Capital Improvement Plan (CIP), as applicable. The dotted lines represent a strong coordination link between the County and Schools in proposing and expending these funds. Superintendent's Proposed Budget 58 February 8, 2016

Essex County Public Schools Operating Summary by State Object Object Description Operating Grants Child Nutrician CIP Total 1110 Administrative Salary & Wages $ 193,109 $ 193,109 1111 School Board Salaries 29,640 29,640 1112 Superintendent Salaries & Wages 154,293 154,293 1120 Instructional Salaries & Wages 5,606,564 392,451 5,999,015 1122 Librarian Salaries & Wages 156,183 156,183 1126 Principal Salaries & Wages 264,604 264,604 1127 Asst. Principal Salary & Wages 218,659 218,659 1130 Other Prof. Salaries & Wages 392,642 34,866 30,600 458,108 1131 School Nurse Salaries & Wages 115,218 115,218 1132 School Psychologist Salaries & Wages 46,303 46,303 1141 Tech Support Salaries & Wages 91,292 91,292 1150 Clerical Salaries & Wages 336,152 336,152 1151 Instr. Aides Salaries & Wages 388,862 178,867 567,729 1160 Trades Salaries & Wages 156,871 81,285 238,156 1170-9 Bus Driver Salaries & Wages 543,839 543,839 1180-4 Laborer Salaries & Wages 31,500 15,100 46,600 1190-2 Service Salaries & Wages 20,500 135,178 155,678 1520-3 Substitute Salaries & Wages 156,000 5,500 161,500 1620-2 Supplemental Salaries & Wages 159,810 93,690 253,500 1000's Personnel Services (Wages) Total 9,062,041 705,374 262,163-10,029,578 - - 2100 FICA Benefits 693,170 53,846 20,056 767,072 2210-20 VRS Benefits 1,208,014 83,755 32,042 1,323,811 2300-1 HMP Benefits 1,505,196 129,730 99,792 1,734,718 2400 Group Life Insurance 98,599 7,153 2,934 108,686 2500 Disability Insurance (VLDP) 5,062 628 360 6,050 2600 Unemployment Insurance 41,141 835 728 42,704 2700 Worker's Compensation 62,623 1,240 63,863 2750 Retiree Health Care Credit 87,061 6,729 1,002 94,792 2800 Other Benefits 50,000 50,000 2000's Fringe Benefits Total 3,750,866 282,676 158,154-4,191,696 - - 1/2000's Wages & Fringe Benefits Total 12,812,907 988,050 420,317-14,221,274 Superintendent's Proposed Budget 60 February 8, 2016

Essex County Public Schools Operating Summary by State Object Object Description Operating Grants Child Nutrician CIP Total Continued - - - - 3000-6 Purchased Services 885,710 281,970 26,440 1,194,120 3810-1 Tuition Paid-Other Divisions In-State 390,200 390,200 3000's Purchased Services Total 1,275,910 281,970 26,440-1,584,320 - - 4000's Internal Services Total - 3,360 3,360 - - 5001 Telecommunications 96,060 96,060 5100 Utilities 535,000 535,000 5200 Communications 51,160 300 51,460 5300 Insurance 115,000 115,000 5400 Leases and Rentals 187,706 187,706 5500 Travel 17,400 7,000 250 24,650 5800 Miscellaneous (e.g., dues) 13,137 13,137 5000's Other Charges Total 1,015,463 7,000 550-1,023,013 - - 6000-4 Materials and Supplies 241,235 8,178 419,025 668,438 6008 Vehicle/Powered Equip Fuels 205,000 205,000 6009 Vehicle/Powered Equip Supplies 70,000 70,000 6020/3 Textbooks and Workbooks 154,700 154,700 6030/7 Instructional Materials 81,964 81,448 163,412 6040-60 Tech-Software/Online Content 112,100 112,100 6000's Materials and Supplies Total 864,999 89,626 419,025-1,373,650 - - 7000's Tuition Payments to Joint Ops 92,500 - - - 92,500 - - 8100s Capital Outlay Replacement 128,493 128,493 8200s Capital Outlay Additions 90,000 25,275 12,500 127,775 8310 Technology-Additions (VPSA) 179,200 179,200 8000's Capital/Equip. Outlay Total 397,693 25,275 12,500-435,468 - - 9000's Other Uses of Funds (e.g., Debt P&I) - - - - - - - TOTAL $ 16,459,472 $ 1,395,281 $ 878,832 $ - $ 18,733,585 Superintendent's Proposed Budget 61 February 8, 2016

Essex County Public Schools FTEs by State Object - All Funds FY2016-2017 Child Nutrition Total FTEs Object Code Description Operating Grants 1110 Administrative Salary & Wages 2.00 - - 2.00 1111 School Board Salaries 5.00 - - 5.00 1112 Superintendent Salaries & Wages 1.00 - - 1.00 1120 Instructional Salaries & Wages 115.90 - - 115.90 1122 Librarian Salaries & Wages 3.00 8.60-11.60 1126 Principal Salaries & Wages 3.00 - - 3.00 1127 Asst. Principal Salary & Wages 3.00 - - 3.00 1130 Other Prof. Salaries & Wages 5.00 - - 5.00 1131 School Nurse Salaries & Wages 3.00 1.00 1.00 5.00 1132 School Psychologist Salaries & Wages 1.00 - - 1.00 1141 Tech Support Salaries & Wages 1.50 - - 1.50 1150 Clerical Salaries & Wages 10.00 - - 10.00 1151 Instr. Aides Salaries & Wages 17.00 6.00-23.00 1160 Trades Salaries & Wages 3.00-3.00 6.00 1170-9 Bus Driver Salaries & Wages 26.00 - - 26.00 1190-2 Service Salaries & Wages 1.00-10.00 11.00 Grand Total 200.40 15.60 14.00 230.00 Superintendent's Proposed Budget 62 February 8, 2016

FINANCIAL SECTION Financial Summaries Operating Superintendent's Proposed Budget 63 February 8, 2016

OPERATING BUDGET REVENUE OVERVIEW Overview of Operating Budget Revenue Funding As a public school system in the Commonwealth of Virginia, ECPS funding is from two main sources: the Commonwealth and the County. In fulfilling its constitutional mandate, the State Board of Education establishes the educational objectives for public education in Virginia. These objectives are known as the Standards of Quality (SOQ). These standards are subject to revision only by the General Assembly. The SOQ represents the minimum requirements for school divisions in Virginia to provide a program of high quality public elementary and secondary education. The Constitution of Virginia also requires the General Assembly to determine the manner in which funds are provided to meet the SOQ, including the apportionment of costs between the state and local governments. All basic aid and most categorical funding established within the SOQ funding formula are apportioned between the state and local governments according to a composite index. The composite index is the state s measure of the local ability to pay for education. In Essex County, the composite index for the FY 2016-17 budget year is 0.4316. This means that for every dollar of support called for by the SOQ 1, the County of Essex is required to pay about 43 cents and the state about 57 cents. Current year state revenue is linked directly to the current year student enrollment. For computation purposes, Average Daily Membership (ADM) is used. The projected ADM is multiplied by the SOQ funding amounts, subject to the composite index, to arrive at a figure for projected state revenue. Sales tax revenue is projected separately by the State Department of Education. Since all school divisions in Virginia are fiscally dependent, local revenues are projected based on budget negotiations and discussions with the Essex County Board of Supervisors, who maintains overall budget appropriation authority, but decisions as to where those allocations are spent are made by the Essex County School Board. State funds are made up of: Standards of Quality (SOQ) funds include: Basic Aid, salary supplement, fringe benefit funds, special education, etc. Sales Tax for Education (Sales Tax revenues represent 1-1/8% of the educational component of the tax that is distributed to all school districts made up of all statewide revenue that is pooled and allocated based on number of students projected for each school division) Lottery Profits: Lottery funds represent funding received from the state that is a portion of profits made on the lottery system. Categorical/Incentive state revenues encompass a myriad of state assistance in the areas of technology, vocational education, primary class size, etc. Local revenue comes primarily through local real estate tax revenues. 1 NOTE: Not all positions and costs are included in SOQ. Superintendent's Proposed Budget 65 February 8, 2016

OPERATING BUDGET REVENUE OVERVIEW Basic School Aid (SOQ) Based upon average daily membership; calculated by formula State Sales Tax Sales Tax revenue returned to the locality for education Salary Supplement State share of salary increase for SOQ instructional personnel Foster Home Children Funds for pupils from other localities placed in ECPS General Adult Education Funds for adults seeking a diploma and needing English as a Second Language Gifted and Talented (SOQ) State share of support costs for gifted education program Special Education (SOQ) State reimbursements for additional cost of special education Special Education (Homebound) State share of Homebound costs for special education programs Special Education (Regional Tuition) Costs for New Horizons special education placements Remedial Summer School Remedial Education costs for Summer School STATE REVENUE SUMMARY and DEFINITIONS Sales Tax Revenue Prevention, Intervention & Remediation SOQ Remedial Education payments Vocational Education (SOQ) Vocational Education; includes some funds for Adult Education Vocational Education-Categorical State share of support costs for Vocational Education programs Social Security State share of Social Security for SOQ personnel Virginia Retirement System State share of Virginia Retirement System for SOQ personnel State Employee Insurance State share of life insurance for SOQ personnel Other State Funds State funds for enrollment loss English as a Second Language Funds for the English as a Second Language program At-Risk Initiative Funds to assist in the instruction of at-risk students Class Size Initiative Funds to reduce class sizes in Grades K-3 State sales tax revenues represent 1-1/8% of the educational component of the tax that is distributed to all school districts. All statewide revenue is pooled and allocated based on number of students that school divisions have in their systems. Local Revenue Local revenues consist of the appropriations by Board of Supervisors. The School Board is a fiscally dependent body. Therefore, the School Board must rely on the County to levy taxes and appropriate the required funds and to approve the total budget. The County must contribute a minimum level of funding, referred to as the Standards of Quality (SOQ) payments. This minimum level of funding is determined by the Composite Index and is applied to the per-pupil amounts defined by the state for the SOQ. However, the local governments provide appropriations for education that are in excess of the SOQ payments. The appropriations come from local tax resources. Other Revenue Other revenues consist of numerous miscellaneous revenue sources such as school facility rentals, tuition, and sale of equipment, etc. Superintendent's Proposed Budget 66 February 8, 2016

Essex County Public Schools Projected Revenue Detail Operating Fund FUND 1 - OPERATING FUND 2012-13 Actual 2013-14 Actual 2014-15 Actual 2015-16 Adopted ADM 1,580 1,520 1,427 1,462 1,375 2016-17 Proposed $ Change % Change REVENUES FROM STATE FUNDS 240308 Sales Tax $ 1,660,847 $ 1,674,808 $ 1,717,635 $ 1,708,044 $ 1,727,085 $ 19,041 1.11% 240202 Basic School Aid 3,797,874 3,712,541 4,091,530 4,085,108 3,736,542 $ (348,566) -8.53% 240204 Remedial Summer School 61,048 35,722 45,035 52,541 49,834 $ (2,707) -5.15% 240405 SOL Algebrea Readiness 25,137 25,305 23,313 23,313 22,876 $ (437) -1.87% 240207 Gifted Education 39,666 38,964 41,270 41,079 37,514 $ (3,565) -8.68% 240208 Remedial Education - SOQ 216,441 212,607 239,718 238,607 244,625 $ 6,018 2.52% 240211 Compensation Supplement - 92,586-71,980 - $ (71,980) -100.00% 240212 Special Education - SOQ 498,416 489,589 563,732 561,119 480,653 $ (80,466) -14.34% 240348 Textbooks 77,375 76,005 84,490 84,097 85,799 $ 1,702 2.02% 240217 Vocational Euducation - SOQ 81,057 79,622 88,687 88,276 77,373 $ (10,903) -12.35% 240221 Social Security - Instructional 239,723 235,477 253,767 252,591 232,120 $ (20,471) -8.10% 240223 Retirement - Instructional 400,114 393,027 516,315 499,938 479,090 $ (20,848) -4.17% 240241 Group Life 14,659 14,400 15,806 15,732 14,068 $ (1,664) -10.58% 240228 Early Reading Intervention 22,875 26,394 28,427 28,427 25,983 $ (2,444) -8.60% 240349 Industry Certification - 523 915 1,100 1,400 $ 300 27.27% 240246 Homebound - Special Education 8,536 7,081 13,206 13,471 9,625 $ (3,846) -28.55% 240265 At Risk 281,554 276,878 309,129 308,531 312,740 $ 4,209 1.36% 240275 Reduced K-3 Class Size 241,596 233,869 254,233 249,806 296,774 $ 46,968 18.80% 410405 VPSA Technology 155,576 152,619 176,923 178,400 177,600 $ (800) -0.45% 410407 School Security Systems Grants 11,479 - - - $ - 0.00% 240316 Add'l Assistance (Ret., Infl.& PK) 70,446 71,304 - - - $ - 0.00% 240281 VA Preschool Intiative 121,738 121,738 129,103 132,689 122,774 $ (9,915) -7.47% 240252 Career & Technical Education 3,762 2,986 3,214 2,986 3,214 $ 228 7.64% 240203 GED Program (ISAEP) 7,859 7,859 7,859 7,859 7,859 $ - 0.00% 240309 English as a second language 9,745 20,163 17,126 17,811 13,596 $ (4,215) -23.67% 240399 Natl. Board Certification 5,000 - - - $ - 0.00% 240362 EpiPen Grant 394 - - - $ - 0.00% Superintendent's Proposed Budget 69 February 8, 2016

2012-13 Actual 2013-14 Actual 2014-15 Actual 2015-16 Adopted 2016-17 Proposed $ Change % Change 240365 VA Workplace Readiness Skills Assessmen - 207 255 - - $ - 0.00% 240427 PBIS - 6,377 3,189 - - $ - 0.00% 240467 Career Switcher Mentoring Grant - 2,000 $ - 0.00% 240291 Mentor Teacher Program 2,943 1,363 3,614 3,614 3,614 $ - 0.00% 240205 Foster Care 240 0.00% 240244 No-Loss - - - - 395,902 $ 395,902 100.00% 240400 Additional Instructional Positions - - - - 34,897 $ 34,897 100.00% 250000 Medicaid - 16,038 10,785 4,000 50,000 $ 46,000 1150.00% $ - TOTAL STATE FUNDS $ 8,044,381 $ 8,039,531 $ 8,639,277 $ 8,671,119 $ 8,643,797 $ (27,322) -0.32% REVENUES FROM LOCAL FUNDS 5105000 County Funds - Operation $ 6,932,437 $ 6,169,044 $ 6,436,477 $ 7,247,397 $ 7,723,675 $ 476,278 7.40% Net change in Debt Service/add request 734,965 $ - $ - TOTAL LOCAL FUNDS $ 7,667,402 $ 6,169,044 $ 6,436,477 $ 7,247,397 $ 7,723,675 $ 476,278 7.40% REVENUES FROM OTHER FUNDS 1502010 Facilities use $ 2,273 $ 4,468 $ 10,836 $ 2,500 $ 2,000 $ (500) -4.61% 1612010 Tuition 3,000 - - - - $ - 0.00% 1803030 Refunds and Rebates 755 1,033 2,293 1,000 1,000 $ - 0.00% 1612020 Driver Education Fees 6,000 10,365 7,750 7,000 7,000 $ - 0.00% 1612050 Transportation of Students - - 3,138 - - $ - 0.00% 1612055 Transportation of Students non public 1,228 0.00% 1899080 Sale of Buses - ` - - - $ - 0.00% 1899090 Sale of other Equipment - - - - - $ - 0.00% 1899100 Insurance Adjustments - 2,900 - - 2,000 $ 2,000 100.00% 1899120 Miscellaneous 3,697-2,000 2,000 $ - 0.00% 1899121 S.A.F.E. Program 5,000 - - - - $ - 0.00% 1900110 E-Rate Reimbursement 150,508 77,913 64,502 77,328 78,000 $ 672 1.04% TOTAL OTHER FUNDS $ 171,233 $ 96,679 $ 89,748 $ 89,828 $ 92,000 $ 2,172 2.42% $ - FEDERAL TAX CREDIT/DEBT SERVICE REFUND $ 406,512 $ - $ - $ - $ - $ - 0.00% $ - GRAND TOTAL OPERATING FUND $ 16,289,528 $ 14,305,254 $ 15,165,502 $ 16,008,344 $ 16,459,472 $ 451,128 2.82% $ - Superintendent's Proposed Budget 70 February 8, 2016

2012-13 Actual 2013-14 Actual 2014-15 Actual 2015-16 Adopted 2016-17 Proposed $ Change % Change $ - FUND 2 - SCHOOL GRANTS $ - $ - REVENUES FROM FEDERAL FUNDS $ - 84367 Title IIA $ 113,377 $ 85,648 $ 72,045 $ 126,284 $ 157,418 $ 31,134 43.21% 84318 Title II D Technology - - - - - $ - 0.00% 84027 IDEA VI-B Special Ed 489,070 524,542 374,300 615,415 605,350 $ (10,065) -2.69% 84173 IDEA Preschool 26,878 21,880 11,399 21,500 19,095 $ (2,405) -21.10% 84048 Vocational Education 34,436 29,293 34,178 33,362 33,362 $ - 0.00% 84365 Title III ESL 3,050 5,341 4,161 3,023 $ (1,138) -21.31% 84358 Title VI Part B Rural & Low Income 29,269 25,252 35,428 55,216 57,028 $ 1,812 5.11% 84010 Title I 378,347 415,278 454,695 518,375 520,005 $ 1,630 0.36% 84386 Title I School Improvement 383,715 - - - - $ - 0.00% 84410 Education Job Fund - - - - - $ - 0.00% FEDERAL GRANT FUNDS $ 1,458,142 $ 1,101,893 $ 987,386 $ 1,374,313 $ 1,395,281 $ 20,968 1.53% $ - FUND 3 - CHILD NUTRITION $ - $ - REVENUES FROM SCHOOL $ - 1612040 Sales TES 64,536 39,613 28,576 59,631 55,000 $ (4,631) -16.21% 1612041 Sales EIS 43,495 34,698 35,592 49,000 45,000 $ (4,000) -11.24% 1612042 Sales EHS 64,512 51,461 43,918 66,492 60,000 $ (6,492) -14.78% 1612043 Headstart - 12,872 9,701 13,540 9,000 $ (4,540) -46.80% 1612044 Summer Feeding Program - - - - 5,000 $ 5,000 100.00% 1803030 Other Rebates & Refunds - - 503 - - - 0.00% 1501010 Interest 220 235 137 200 200 $ - 0.00% 240500 Breakfast after Bell Initiative - - - 899 - $ (899) 100.00% 240215 State School Lunch 18,082 8,369 8,802 8,369 8,802 $ 433 4.92% 240347 School Breakfast 8,306 7,720 7,847 25,266 $ 17,419 225.63% 10579 SNP Equipment - - 13,013 - - - 0.00% 10553 Free and Reduced Federal Payments 529,672 551,307 617,884 665,433 670,564 $ 5,131 0.83% $ - SCHOOL FOOD FUNDS $ 720,517 $ 706,861 $ 765,847 $ 871,411 $ 878,832 $ 7,421 0.85% $ - GRAND TOTAL ALL FUNDS $ 18,468,187 $ 16,114,008 $ 16,918,735 $ 18,254,068 $ 18,733,585 $ 479,517 2.63% Superintendent's Proposed Budget 71 February 8, 2016

FINANCIAL SECTION Financial Summaries Operating Line-Item Detail Superintendent's Proposed Budget 79 February 8, 2016

Essex County Public Schools ~ Cost Center Profile ~ Cost Center Name: Tappahannock Elementary School Cost Center 21 Cost Center Manager: Angela Gross Cost Center Description: Tappahannock Elementary School is a Title I school serving Pre-k through 4th grade. The number of students receiving free and reduced lunch exceeds 70%. Demographics are as follows: 59.6% black, 33.0 % white, 2.7% Hispanic, 1.8% Asian, 1.7% American Indian, and 1.2% other. The school serves Essex County Virginia. The county is mostly rural and includes the town of Tappahannock. Students live in single family homes, apartments and trailers. Public housing is available. There are currently 542 students enrolled in K-4th grades. There are an additional 52 students enrolled in Pre-K. Superintendent's Proposed Budget 80 February 8, 2016

Essex County Public Schools 2016-2017 Propsed Budget FY 2016-2017 Budget Line-Item Detail Account Description 14-15 FTE's 15-16 FTE's 16-17 FTE's 12-13 Act. Exp. 13-14 Act. Exp. 14-15 Act. Exp. 15-16 Adopted 16-17 Proposed $ Diff. % Diff. Regular Elementary Instruction - Elementary 1-000-21-100-61100-1120 Teacher Salaries 32.0 32.0 32.0 2,534,821 1,554,645 1,495,523 1,529,375 1,521,208 $ (8,167) -0.5% 1-000-21-100-61100-1151 Paraprofessional Salaries 6.0 6.0 6.0 128,272 100,741 124,961 130,312 133,008 $ 2,696 2.1% 1-000-21-100-61100-1520 Substitute Salaries 45,238 32,270 22,520 42,500 40,000 $ (2,500) -5.9% 1-000-21-100-61100-1522 Long Term Substitute 7,557 528 10,375 6,000 6,000 $ - 0.0% 1-000-21-100-61100-1620 Supplemental Wages - Stipends 7,748 4,467 4,950 5,650 4,950 $ (700) -12.4% 1-000-21-100-61100-1622 Mentor Teacher - 1,475 638 1,205 1,000 $ (205) -17.0% 1-000-21-100-61100-1626 Kindergarten Screening Stipend 1,200 - - - - $ - 0.0% 1-000-21-100-61100-1650 National Board Certification 5,000 - - - - $ - 0.0% 1-000-21-100-61100-2100 FICA Benefits 199,080 125,737 121,588 131,201 130,522 $ (679) -0.5% 1-000-21-100-61100-2210 VRS Retirement Benefits 306,800 194,940 215,323 222,510 204,303 $ (18,206) -8.2% 1-000-21-100-61100-2220 VRS Hybrid - - 20,108 17,782 38,205 $ 20,423 114.8% 1-000-21-100-61100-2300 Health Insurance Benefits 228,315 160,327 206,671 224,208 299,376 $ 75,168 33.5% 1-000-21-100-61100-2400 VRS Group Life Insurance 31,311 19,873 19,292 19,750 19,520 $ (231) -1.2% 1-000-21-100-61100-2510 VLDP - - 395 435 792 $ 357 82.1% 1-000-21-100-61100-2600 Unemployment - - 4,138 3,924 3,120 $ (804) -20.5% 1-000-21-100-61100-2750 VRS Health Insurance Credit 29,208 18,537 17,184 17,593 18,362 $ 769 4.4% 1-000-21-100-61100-2800 Other Benefits - Payouts 10,663 0 7,938 10,000 10,000 $ - 0.0% 1-000-21-100-61100-3000 Purchased Service 696-600 - 988 $ 988 100.0% 1-000-21-100-61100-3230 Health Insurance Benefit Cons.Fee - - - - 3,720 $ 3,720 100.0% 1-000-21-100-61100-5200 Communication 5,032 5,701 5,283 9,000 8,000 $ (1,000) -11.1% 1-000-21-100-61100-5400 Rental 13,450 15,762 17,445 19,230 18,000 $ (1,230) -6.4% 1-000-21-100-61100-5500 Travel 84 - - 250 250 $ - 0.0% 1-000-21-100-61100-5800 Dues - 395 - - - $ - 0.0% 1-000-21-100-61100-6030 Instructional Materials 19,292 20,664 21,490 22,000 22,000 $ - 0.0% 1-000-21-000-61100-8100 Capital Outlay - - - - - $ - 0.0% 1-000-21-100-61100-8200 Replacement - - - - - $ - 0.0% Regular Elementary Totals 38.0 38.0 38.0 $ 3,573,767 $ 2,256,063 $ 2,316,421 $ 2,412,925 $ 2,483,323 $ 70,398 2.9% 2/5/2016 Superintendent's Proposed Budget 81 February 8, 2016

Essex County Public Schools ~ Cost Center Profile ~ Cost Center Name: Essex Intermediate School Cost Center 23 Cost Center Manager: Heather Gentry- Principal Cost Center Description: Essex Intermediate School contains 5 th -8 th grade and has a current enrollment of 446 students. EIS averaged approximately 450 students for the 2014-2015 school year as well as the current school year. We have six core teachers at each grade level along with electives teachers, a guidance counselor, special education teachers, office staff, and paraprofessionals. Superintendent's Proposed Budget 82 February 8, 2016

Essex County Public Schools 2016-2017 Propsed Budget Account Description 14-15 FTE's 15-16 FTE's 16-17 FTE's 12-13 Act. Exp. 13-14 Act. Exp. 14-15 Act. Exp. 15-16 Adopted 16-17 Proposed $ Diff. % Diff. Regular Intermediate Instruction - Intermediate School 1-000-23-100-61100-1120 Teacher Salaries 26.0 26.0 26.0-1,185,842 1,156,496 1,192,909 1,197,815 $ 4,906 0.4% 1-000-23-100-61100-1151 Paraprofessional Salaries 2.0 3.0 3.0-43,877 59,760 65,475 63,541 $ (1,934) -3.0% 1-000-23-100-61100-1520 Substitute Salaries 35,364 25,945 17,507 35,400 35,000 $ (400) -1.1% 1-000-23-100-61100-1522 Long Term Substitute $ 21,836 20,724-7,500 10,000 $ 2,500 33.3% 1-000-23-100-61100-1620 Supplemental Wages - 4,867 6,500 5,500 6,950 $ 1,450 26.4% 1-000-23-100-61100-1622 Mentor Teacher - - 2,339 1,205 1,205 $ - 0.0% 1-000-23-100-61100-2100 FICA Benefits - 87,495 89,946 100,061 100,560 $ 499 0.5% 1-000-23-100-61100-2210 VRS Retirement Benefits - 139,432 123,939 125,418 127,440 $ 2,022 1.6% 1-000-23-100-61100-2220 VRS Hybrid Retirement Benefits - 2,882 52,322 51,511 57,475 $ 5,964 11.6% 1-000-23-100-61100-2300 Health Insurance Benefits - 128,487 155,969 199,296 199,584 $ 288 0.1% 1-000-23-100-61100-2400 VRS Group Life Insurance - 14,524 14,473 14,975 14,884 $ (91) -0.6% 1-000-23-100-61100-2510 VLDP - 78 1,048 1,033 1,038 $ 4 0.4% 1-000-23-100-61100-2600 Unemployment - - 3,642 3,052 2,080 $ (972) -31.8% 1-000-23-100-61100-2750 VRS Health Insurance Credit - 13,543 12,891 13,339 14,001 $ 662 5.0% 1-000-23-100-61100-2800 Other Benefits - Payout - - 2,600 - - $ - 0.0% 1-000-23-100-61100-3000 Purchased Service 386 170 - - - $ - 0.0% 1-000-23-100-61100-3230 Health Insurance Benefit Cons.Fee - - - 2,580 $ 2,580 100.0% 1-000-23-100-61100-5200 Communication 5,512 5,919 2,587 7,000 8,400 $ 1,400 20.0% 1-000-23-100-61100-5400 Rental 12,949 17,555 16,459 18,456 18,942 $ 486 2.6% 1-000-23-100-61100-5500 Travel 323 - - 500 0 $ (500) -100.0% 1-000-23-100-61100-6030 Instructional Materials 21,722 9,762 12,600 25,000 25,000 $ - 0.0% 1-000-23-100-61100-6037 Band 1,571 285 1,116 1,000 1,000 $ - 0.0% 1-000-23-100-61100-8100 Replacement - - - 1,000 - $ (1,000) -100.0% Regular Intermediate School Totals 28.0 29.0 29.0 $ 99,663 $ 1,701,387 $ 1,732,194 $ 1,869,630 $ 1,887,495 $ 17,865 1.0% 2/5/2016 Superintendent's Proposed Budget 83 February 8, 2016

Essex County Public Schools 2016-2017 Propsed Budget Account Description 14-15 FTE's 15-16 FTE's 16-17 FTE's 12-13 Act. Exp. 13-14 Act. Exp. 14-15 Act. Exp. 15-16 Adopted 16-17 Proposed $ Diff. % Diff. Vocational Education Secondary Instruction - Secondary 1-000-23-300-61100-1120 Teacher Salaries Vocational EIS 1.0 1.0 1.0 - - 29,296 47,112 46,655 $ (457) -1.0% 1-000-23-300-61100-1520 Long Term Substitute - - 7,375 - - $ - 0.0% 1-000-23-300-61100-2100 FICA Benefits - - 2,814 3,604 3,569 $ (35) -1.0% 1-000-23-300-61100-2220 VRS Retirement Benefits - - 4,643 6,666 6,840 $ 173 2.6% 1-000-23-300-61100-2300 Health Insurance Benefits - - - 8,304 8,316 $ 12 0.1% 1-000-23-300-61100-2400 VRS Group Life Insurance - - 426 561 551 $ (10) -1.8% 1-000-23-300-61100-2510 VLDP - - 93 137 336 $ 199 145.9% 1-000-23-300-61100-2600 Unemployment - - 158 87 52 $ (35) -40.4% 1-000-23-300-61100-2750 VRS Health Insurance Credit - - 339 499 518 $ 18 3.7% 1-000-23-300-61100-6030 Materials - - - 500 500 $ - 0.0% Totals 1.0 1.0 1.0 - - 45,144 67,471 67,336 $ (135) -0.2% 2/5/2016 Superintendent's Proposed Budget 85 February 8, 2016

Essex County Public Schools ~ Cost Center Profile ~ Cost Center Name: Instructional Support Elementary Cost Center 29 Cost Center Manager: Cost Center Description: Dr. Lori Harper, Assistant Superintendent for Instruction and Federal Programs The Department of Instruction serves Essex County Public Schools (ECPS) by supporting curriculum and instruction at the division s three schools. The department provides support and facilitation of instructional practices that promote student academic success. Superintendent's Proposed Budget 86 February 8, 2016

Essex County Public Schools 2016-2017 Propsed Budget Account Description 14-15 FTE's 15-16 FTE's 16-17 FTE's 12-13 Act. Exp. 13-14 Act. Exp. 14-15 Act. Exp. 15-16 Adopted 16-17 Proposed $ Diff. % Diff. Instructional Support Elementary Coaches - Elementary 1-000-29-100-61310-1121 Curriculum Coaches 0.4 0.4 - - - 28,119 28,645 $ 526 1.9% 1-000-29-100-61310-2100 FICA Benefits - - - 2,151 2,191 $ 40 1.9% 1-000-29-100-61310-2210 VRS Retirement Benefits - - - 3,979 4,199 $ 220 5.5% 1-000-29-100-61310-2300 Health Insurance Benefits - - - 3,322 3,326 $ 5 0.1% 1-000-29-100-61310-2400 VRS Group Life Insurance - - - 335 338 $ 3 1.0% 1-000-29-100-61310-2600 Unemployment - - - 35 21 $ (14) -40.4% 1-000-29-100-61310-2750 VRS Health Insurance Credit - - - 298 318 $ 20 6.7% Totals 0.4 0.4 - - - 38,238 39,039 $ 801 2.1% 2/5/2016 Superintendent's Proposed Budget 87 February 8, 2016

Essex County Public Schools ~ Cost Center Profile ~ Cost Center Name: Special Education Elementary Cost Center 29 Cost Center Manager: Tara Roane, Director of Special Education and Student Services Cost Center Description: Special Education Elementary, Special Education Secondary, Instructional Support-Special Education, Homebound, Home-based, Student Services, Alternative Education-Secondary, Psychological Services. Superintendent's Proposed Budget 88 February 8, 2016

Essex County Public Schools 2016-2017 Propsed Budget Account Description 14-15 FTE's 15-16 FTE's 16-17 FTE's 12-13 Act. Exp. 13-14 Act. Exp. 14-15 Act. Exp. 15-16 Adopted 16-17 Proposed $ Diff. % Diff. Special Education Elementary Instruction - Elementary 1-000-29-200-61100-1120 Teacher Salaries 13.0 13.0 13.0 645,476 608,542 645,922 634,486 624,654 $ (9,832) -1.5% 1-000-29-200-61100-1151 Paraprofessional Salaries 2.0 2.0 3.0 104,399 82,574 63,947 37,118 81,427 $ 44,308 119.4% 1-000-29-200-61100-1520 Substitute Salaries - 3,069 7,815 7,000 18,000 $ 11,000 157.1% 1-000-29-200-61100-1620 Supplemental Wages - - 2,800 1,400 1,400 $ - 0.0% 1-000-29-200-61100-2100 FICA Benefits 51,710 50,022 52,323 52,020 55,499 $ 3,479 6.7% 1-000-29-200-61100-2210 VRS Retirement Benefits 87,532 80,589 96,319 88,913 97,799 $ 8,885 10.0% 1-000-29-200-61100-2220 VRS Hybrid Retirement Benefits - - 6,623 5,514 5,713 $ 199 3.6% 1-000-29-200-61100-2300 Health Insurance Benefits 71,145 55,585 94,699 116,256 133,056 $ 16,800 14.5% 1-000-29-200-61100-2400 VRS Group Life Insurance 8,928 8,218 8,489 7,992 8,332 $ 340 4.3% 1-000-29-200-61100-2510 VLDP - - 133 113 281 $ 168 148.3% 1-000-29-200-61100-2600 Unemployment - - 1,679 1,744 1,040 $ (704) -40.4% 1-000-29-200-61100-2750 VRS Health Insurance Credit 8,208 7,502 7,384 7,119 7,837 $ 718 10.1% 1-000-29-200-61100-2800 Other Benefits - Payout 88-5,000 - - $ - 0.0% 1-000-29-200-61100-3000 Purchased Services 73,826 82,043-20,000 20,000 $ - 0.0% 1-000-29-200-61100-3001 Speech Services 111,178 131,215 131,215 90,000 90,000 $ - 0.0% 1-000-29-200-61100-3002 OT Services - - - - 35,000 $ 35,000 100.0% 1-000-29-200-61100-3003 Vision Services - - 64,758 65,000 66,000 $ 1,000 1.5% 1-000-29-200-61100-3004 Physical Therapy - 4,100 21,500 18,000 22,500 $ 4,500 25.0% 1-000-29-100-61100-3230 Health Insurance Benefit Cons.Fee - - - 1,980 $ 1,980 100.0% 1-000-29-200-61100-6000 Materials 409 6,139 1,673 3,000 2,500 $ (500) -16.7% Special Education Elementar Totals 15.0 15.0 16.0 $ 1,162,899 $ 1,119,597 $ 1,212,279 $ 1,155,676 $ 1,273,018 $ 117,341 10.2% 2/5/2016 Superintendent's Proposed Budget 89 February 8, 2016

Essex County Public Schools ~ Cost Center Profile ~ Cost Center Name: Gifted Education Elementary Cost Center 29 Cost Center Manager: Don Ashburn, Director of Gifted Services Cost Center Description: Provides testing, identification, and servicing of gifted students PK-12 in Essex County Public Schools. Services include both curricular and co-curricular programs both during the school day as well as after school and summer programs. Superintendent's Proposed Budget 90 February 8, 2016

Essex County Public Schools 2016-2017 Propsed Budget Account Description 14-15 FTE's 15-16 FTE's 16-17 FTE's 12-13 Act. Exp. 13-14 Act. Exp. 14-15 Act. Exp. 15-16 Adopted 16-17 Proposed $ Diff. % Diff. Gifted Education Elementary Instruction - Elementary 1-000-29-400-61100-1120 Gifted Coordinator 0.25 0.25 6,000 2,800 1,000 14,125 14,408 $ 283 2.0% 1-000-29-400-61100-1620 Supplements Odyssey of the Mind - 1,000 1,000-2,000 $ 2,000 100.0% 1-000-29-400-61100-2100 FICA Benefits 459 291 153 1,081 1,255 $ 175 16.2% 1-000-29-400-61100-2600 Unemployment - - - - 26 $ 26 100.0% 1-000-29-400-61100-3000 Purchased Service 401 125 30 500 500 $ - 0.0% 1-000-29-400-61100-3810 Summer School Tuition Gov. - 760 870 2,000 2,000 $ - 0.0% 1-000-29-400-61100-5500 Travel - - 70 250 250 $ - 0.0% 1-000-29-400-61100-5800 Dues 235 270 237 400 400 $ - 0.0% 1-000-29-400-61100-6000 Materials 311 67 1,736 2,000 2,000 $ - 0.0% Gifted Education ElementaryTotals 0.0 0.3 0.3 $ 7,406 $ 5,313 $ 5,096 $ 20,356 $ 22,839 $ 2,483 12.2% 2/5/2016 Superintendent's Proposed Budget 91 February 8, 2016

Essex County Public Schools ~ Cost Center Profile ~ Cost Center Name: Essex High School Cost Center 33 Cost Center Manager: Andrew Hipple, Principal Cost Center Description: Instructional program site for students in grades 9-12 Superintendent's Proposed Budget 92 February 8, 2016

Essex County Public Schools 2016-2017 Propsed Budget Account Description 14-15 FTE's 15-16 FTE's 16-17 FTE's 12-13 Act. Exp. 13-14 Act. Exp. 14-15 Act. Exp. 15-16 Adopted 16-17 Proposed $ Diff. % Diff. Regular Secondary Instruction - Secondary 1-000-33-100-61100-1120 Teacher Salaries 25.0 24.0 24.0 1,278,921 1,051,672 1,113,489 1,115,258 1,112,809 $ (2,449) -0.2% 1-000-33-100-61100-1121 After School Remediation 1,835-4,344 3,800 3,800 $ - 0.0% 1-000-33-100-61100-1151 Paraprofessional Salaries 1.0 1.0 1.0 1,910 20,984 21,181 21,816 24,396 $ 2,580 11.8% 1-000-33-100-61100-1520 Substitutes 34,920 21,023 13,590 20,000 20,000 $ - 0.0% 1-000-33-100-61100-1522 Long Term Substitute 17,049 8,151 9,590 5,500 5,500 $ - 0.0% 1-000-33-100-61100-1620 Instructional Stipends 30,238 6,416 7,000 6,960 7,500 $ 540 7.8% 1-000-33-100-61100-1621 Drivers Ed Salaries 7,850 7,250 8,000 12,500 12,500 $ - 0.0% 1-000-33-100-61100-1622 Mentor Teacher - 1,475 638 1,205 1,205 $ - 0.0% 1-000-33-100-61100-1623 Signing Bonus - - - - $ - 0.0% 1-000-33-100-61100-1626 SAT Prep 375 - - - - $ - 0.0% 1-000-33-100-61100-1630 Dual Enrollment US History - 6,000 6,000 $ - 0.0% 1-000-33-100-61100-1631 SOL Remediation 3,500 7,450 - - - $ - 0.0% 1-000-33-100-61100-2100 FICA Benefits 95,857 81,298 84,692 91,268 91,319 $ 51 0.1% 1-000-33-100-61100-2210 VRS Retirement Benefits 136,821 121,464 143,494 136,645 127,127 $ (9,518) -7.0% 1-000-33-100-61100-2220 VRS Hybrid - - 19,276 23,228 42,587 $ 19,359 83.3% 1-000-33-100-61100-2300 Health Insurance Benefits 109,740 117,007 147,561 190,898 207,900 $ 17,002 8.9% 1-000-33-100-61100-2400 VRS Group Life Insurance 13,964 12,397 13,315 13,576 13,419 $ (157) -1.2% 1-000-33-100-61100-2510 VLDP - - 386 596 851 $ 255 42.8% 1-000-33-100-61100-2600 Unemployment - - 2,879 2,616 1,820 $ (796) -30.4% 1-000-33-100-61100-2750 VRS Health Insurance Credit 13,025 11,569 11,860 12,093 12,665 $ 572 4.7% 1-000-33-100-61100-2800 Other Benefits - Payout 175 8,722 3,963 20,000 20,000 $ - 0.0% 1-000-33-100-61100-3000 Purchased Service 8,528 21,492 3,300 5,500 5,500 $ - 0.0% 1-000-33-100-61100-3006 AP Exam Fee's - - 5,862 7,500 7,000 $ (500) -6.7% 1-000-33-100-61100-3230 Health Insurance Benefit Cons.Fee - - - - 2,820 $ 2,820 100.0% 1-000-33-100-61100-3811 Dual Enrollment - 2,222 2,665 1,500 2,000 $ 500 33.3% 1-000-33-100-61100-5200 Communications 7,722 7,901 2,939 8,400 8,400 $ - 0.0% 1-000-33-100-61100-5400 Lease & Rentals 10,410 13,140 12,269 12,424 12,424 $ - 0.0% 1-000-33-100-61100-5500 Travel 1,262 100 131 1,500 1,500 $ - 0.0% 1-000-33-100-61100-6000 Materials - Testing - - - 1,500 1,500 $ - 0.0% 1-000-33-100-61100-6023 Band 504 894 6,068 6,000 6,000 $ - 0.0% 1-000-33-100-61100-6030 Materials 16,913 13,575 16,159 16,800 16,800 $ - 0.0% 1-000-33-100-61100-8100 Replacement - - - - - $ - 0.0% Regular Secondary Totals 26.0 25.0 25.0 $ 1,791,520 $ 1,536,202 $ 1,654,652 $ 1,745,083 $ 1,775,343 $ 30,259 1.7% 2/5/2016 Superintendent's Proposed Budget 93 February 8, 2016

Fiscal Year 2016-2017 Budget ~ Cost Center Profile ~ Cost Center Name: Alternative Education Cost Center 39 Cost Center Manager: Tara Roane, Director of Special Education and Student Services Cost Center Description: Special Education Elementary, Special Education Secondary, Instructional Support-Special Education, Homebound, Home-based, Student Services, Alternative Education-Secondary, Psychological Services. Superintendent's Proposed Budget 94 February 8, 2016

Essex County Public Schools 2016-2017 Propsed Budget Account Description 14-15 FTE's 15-16 FTE's 16-17 FTE's 12-13 Act. Exp. 13-14 Act. Exp. 14-15 Act. Exp. 15-16 Adopted 16-17 Proposed $ Diff. % Diff. Alternative Education Secondary Instruction - Secondary 1-000-39-195-61100-1120 Teacher Salaries 1.0 2.0 - - - 45,000 102,158 $ 57,158 127.0% 1-000-39-195-61100-1151 Paraprofessional Salaries - - - - - $ - 0.0% 1-000-39-195-61100-1520 Substitute Salaries - - - - - $ - 0.0% 1-000-39-195-61100-2100 FICA Benefits - - - 3,443 7,815 $ 4,373 127.0% 1-000-39-195-61100-2210 VRS Retirement Benefits - - - 6,327 14,976 $ 8,649 136.7% 1-000-39-195-61100-2300 Health Insurance Benefits - - - 8,304 16,632 $ 8,328 100.3% 1-000-39-195-61100-2400 VRS Group Life Insurance - - - 536 1,205 $ 670 125.1% 1-000-39-195-61100-2600 Unemployment - - - 262 104 $ (158) -60.3% 1-000-39-195-61100-2750 VRS Health Insurance Credit - - - 477 1,134 $ 657 137.7% 1-000-39-195-61100-6030 Instructional Materials - - - 500 300 $ (200) -40.0% Alternative Education Secon Totals 0.0 1.0 2.0 $ - $ - $ - $ 64,848 $ 144,325 $ 79,477 122.6% 2/5/2016 Superintendent's Proposed Budget 95 February 8, 2016

Essex County Public Schools ~ Cost Center Profile ~ Cost Center Name: Special Education Secondary Cost Center 39 Cost Center Manager: Tara Roane, Director of Special Education and Student Services Cost Center Description: Special Education Elementary, Special Education Secondary, Instructional Support-Special Education, Homebound, Home-based, Student Services, Alternative Education-Secondary, Psychological Services. Superintendent's Proposed Budget 96 February 8, 2016

Essex County Public Schools 2016-2017 Propsed Budget Account Description 14-15 FTE's 15-16 FTE's 16-17 FTE's 12-13 Act. Exp. 13-14 Act. Exp. 14-15 Act. Exp. 15-16 Adopted 16-17 Proposed $ Diff. % Diff. Special Education Secondary Instruction - Secondary 1-000-39-200-61100-1120 Teacher Salaries 7.0 7.0 7.0 347,672 342,172 350,852 361,266 363,171 $ 1,905 0.5% 1-000-39-200-61100-1151 Paraprofessional Salaries 3.0 3.0 2.0 47,352 64,298 64,892 63,282 38,110 $ (25,172) -39.8% 1-000-39-200-61100-1520 Substitute Salaries - - 20,700 10,000 10,000 $ - 0.0% 1-000-39-200-61100-1620 Supplemental Wages 913 1,425 700 1,200 700 $ (500) -41.7% 1-000-39-200-61100-2100 FICA Benefits 27,070 28,410 30,097 33,335 31,517 $ (1,818) -5.5% 1-000-39-200-61100-2210 VRS Retirement Benefits 46,122 47,210 59,842 59,692 52,671 $ (7,021) -11.8% 1-000-39-200-61100-2220 VRS Hybrid Retirement Benefits - - 6,157 $ 6,157 100.0% 1-000-39-200-61100-2300 Health Insurance Benefits 41,850 50,915 58,734 74,736 74,844 $ 108 0.1% 1-000-39-200-61100-2400 VRS Group Life Insurance 4,707 4,818 4,956 5,052 4,735 $ (317) -6.3% 1-000-39-200-61100-2510 VLDP - - - - 302 $ 302 100.0% 1-000-39-200-61100-2600 Unemployment - - 1,018 1,046 624 $ (422) -40.4% 1-000-39-200-61100-2750 VRS Health Insurance Credit 4,391 4,494 4,415 4,500 4,454 $ (46) -1.0% 1-000-39-200-61100-2800 Other Benefits - Payout 5,000 - - - - $ - 0.0% 1-000-39-200-61100-3000 Purchased Services - - 4,632 500 - $ (500) -100.0% 1-000-39-200-61100-3230 Health Insurance Benefit Cons.Fee - - - - 720 $ 720 100.0% 1-000-39-200-61100-6000 Materials 100 3,634 1,768 3,000 2,500 $ (500) -16.7% Special Education Secondary Totals 10.0 10.0 9.0 $ 525,177 $ 547,375 $ 602,606 $ 617,610 $ 590,505 $ (27,104) -4.4% 2/5/2016 Superintendent's Proposed Budget 97 February 8, 2016

Essex County Public Schools ~ Cost Center Profile ~ Cost Center Name: Essex High School Vocational Cost Center 33 Cost Center Manager: Andrew Hipple, Principal Cost Center Description: Instructional program site for students in grades 9-12 Superintendent's Proposed Budget 98 February 8, 2016

Essex County Public Schools 2016-2017 Propsed Budget Account Description 14-15 FTE's 15-16 FTE's 16-17 FTE's 12-13 Act. Exp. 13-14 Act. Exp. 14-15 Act. Exp. 15-16 Adopted 16-17 Proposed $ Diff. % Diff. Vocational Education Secondary Instruction - Secondary 1-000-33-300-61100-1120 Teacher Salaries 3.0 3.0 3.0 206,101 162,157 128,334 132,389 125,460 $ (6,929) -5.2% 1-000-33-300-61100-1520 Substitute Wages - - 2,830-3,000 $ 3,000 100.0% 1-000-33-300-61100-1620 Supplemental Wages - 3,500 3,500 3,500 3,500 $ - 0.0% 1-000-33-300-61100-2100 FICA Benefits 15,488 12,604 10,348 10,396 10,095 $ (301) -2.9% 1-000-33-300-61100-2210 VRS Retirement Benefits 24,634 18,853 18,637 18,614 6,394 $ (12,220) -65.7% 1-000-33-300-61100-2220 VRS Hybrid Retirement Benefits - - - - 11,999 $ 11,999 100.0% 1-000-33-300-61100-2300 Health Insurance Benefits 9,300 9,572 7,127 24,912 16,632 $ (8,280) -33.2% 1-000-33-300-61100-2400 VRS Group Life Insurance 2,514 1,924 1,529 1,575 1,480 $ (95) -6.0% 1-000-33-300-61100-2600 Unemployment - - 367 349 208 $ (141) -40.4% 1-000-33-300-61100-2750 VRS Health Insurance Credit 2,345 1,795 1,362 1,403 1,393 $ (11) -0.8% 1-000-33-300-61100-3000 Purchased Service - - - - - $ - 0.0% 1-000-33-300-61100-3001 ISAEP 7,859 7,859 7,859 7,859 7,859 $ - 0.0% 1-000-33-300-61100-3810 Tuition NN Technical Center 276,985 314,772 344,476 375,000 383,700 $ 8,700 2.3% 1-000-33-300-61100-5500 Travel - - - - - $ - 0.0% 1-000-33-300-61100-6001 Industry Certification Tests - - 1,170 1,250 1,250 $ - 0.0% 1-000-33-300-61100-6030 Materials 5,738 8,333 1,466 1,864 1,864 $ - 0.0% 1-000-33-300-61100-8100 N.N. Tech. Ctr. Roof 25,000 25,000 25,000 25,000 25,000 $ - 0.0% 1-000-33-300-61100-8101 State Equipment (State reimbursement) 3,087 3,068 3,214 3,258 3,493 $ 235 7.2% Vocational Education Second Totals 3.0 3.0 3.0 $ 579,051 $ 569,437 $ 557,221 $ 607,369 $ 603,326 $ (4,043) -0.7% 2/5/2016 Superintendent's Proposed Budget 99 February 8, 2016

Essex County Public Schools ~ Cost Center Profile ~ Cost Center Name: Gifted Education Secondary Cost Center 39 Cost Center Manager: Don Ashburn, Director of Gifted Services Cost Center Description: Provides testing, identification, and servicing of gifted students PK-12 in Essex County Public Schools. Services include both curricular and co-curricular programs both during the school day as well as after school and summer programs. Superintendent's Proposed Budget 100 February 8, 2016

Essex County Public Schools 2016-2017 Propsed Budget Account Description 14-15 FTE's 15-16 FTE's 16-17 FTE's 12-13 Act. Exp. 13-14 Act. Exp. 14-15 Act. Exp. 15-16 Adopted 16-17 Proposed $ Diff. % Diff. Gifted Education Secondary Instruction - Secondary 1-000-39-400-61100-1120 Gifted Coordinator 0.3 0.3 7,698 2,700 1,500 14,125 14,408 $ 283 2.0% 1-000-39-400-61100-1120 Supplements Odyssey of the Mind - - - - 1,000 $ 1,000 100.0% 1-000-39-400-61100-2100 Fica 588 207 115 1,081 1,102 $ 22 2.0% 1-000-39-400-61100-2600 Unemployment - - - - 26 $ 26 100.0% 1-000-39-400-61100-3000 Purchased Service 2,542-2,060 500 500 $ - 0.0% 1-000-39-400-61100-3810 Tuition 750 - - 2,000 2,500 $ 500 25.0% 1-000-39-400-61100-5500 Travel - 164 70 500 500 $ - 0.0% 1-000-39-400-61100-5800 Dues 270-188 400 400 $ - 0.0% 1-000-39-400-61100-6000 Materials 631 304 387 2,000 2,000 $ - 0.0% 1-000-39-400-61100-7000 Tuition Gov. School - 72,000 76,480 92,500 92,500 $ - 0.0% Gifted Education Secondary Totals 0.0 0.3 0.3 $ 12,480 $ 75,374 $ 80,799 $ 113,106 $ 114,936 $ 1,830 1.6% 2/5/2016 Superintendent's Proposed Budget 101 February 8, 2016

Essex County Public Schools ~ Cost Center Profile ~ Cost Center Name: Essex High School Athletics Cost Center 33 Cost Center Manager: Andrew Hipple, Principal Cost Center Description: Instructional program site for students in grades 9-12 Superintendent's Proposed Budget 102 February 8, 2016

Essex County Public Schools 2016-2017 Propsed Budget Account Description 14-15 FTE's 15-16 FTE's 16-17 FTE's 12-13 Act. Exp. 13-14 Act. Exp. 14-15 Act. Exp. 15-16 Adopted 16-17 Proposed $ Diff. % Diff. Athletics Secondary Instruction - Secondary 1-000-33-500-61100-1620 Stipends 85,836 91,448 97,960 91,800 93,800 $ 2,000 2.2% 1-000-33-500-61100-2100 FICA Benefits 6,737 6,996 7,494 7,023 7,176 $ 153 2.2% 1-000-33-500-61100-2600 Unemployment - - 534 - - $ - 0.0% 1-000-33-500-61100-3000 Purchased Service 19,763 4,479 1,610 1,000 1,000 $ - 0.0% 1-000-33-500-61100-3001 Security - 17,592 16,555 20,000 20,000 $ - 0.0% 1-000-33-500-61100-5800 Dues - 2,678 2,648 3,000 2,750 $ (250) -8.3% 1-000-33-500-61100-6000 Materials 7,004 1,043 10,010 10,000 18,000 $ 8,000 80.0% Athletics Secondary Totals 0.0 0.0 0.0 $ 119,340 $ 124,235 $ 136,811 $ 132,823 $ 142,726 $ 9,903 7.5% 2/5/2016 Superintendent's Proposed Budget 103 February 8, 2016

Essex County Public Schools ~ Cost Center Profile ~ Cost Center Name: Instructional Support Summer School Cost Center 90 Cost Center Manager: Cost Center Description: Dr. Lori Harper, Assistant Superintendent for Instruction and Federal Programs The Department of Instruction serves Essex County Public Schools (ECPS) by supporting curriculum and instruction at the division s three schools. The department provides support and facilitation of instructional practices that promote student academic success. Superintendent's Proposed Budget 104 February 8, 2016

Essex County Public Schools 2016-2017 Propsed Budget Account Description 14-15 FTE's 15-16 FTE's 16-17 FTE's 12-13 Act. Exp. 13-14 Act. Exp. 14-15 Act. Exp. 15-16 Adopted 16-17 Proposed $ Diff. % Diff. Other Programs (Summer School) Instruction - Remedial 1-000-90-110-61100-1120 Teacher Salaries 55,734 65,961 52,550 61,875 63,250 $ 1,375 2.2% 1-000-90-110-61100-1131 Nurse Salaries 1,350-2,500 2,750 2,750 $ - 0.0% 1-000-90-110-61100-1150 Clerical Salaries 1,350 6,244 1,350 2,750 2,000 $ (750) -27.3% 1-000-90-110-61100-1151 Paraprofessional Salaries 11,036 11,285-5,500 3,875 $ (1,625) -29.5% 1-000-90-110-61100-1520 Substitute Salaries 986 75 1,781 500 1,000 $ 500 100.0% 1-000-90-110-61100-2100 FICA Benefits 5,134 6,397 4,451 5,613 5,575 $ (38) -0.7% 1-000-90-110-61100-2600 Unemployment - - 13 - - $ - 0.0% 1-000-90-110-61100-6000 Materials - 0 0 1,000 1,000 $ - 0.0% Other Programs (Summer ScTotals 0.0 0.0 0.0 $ 75,590 $ 89,962 $ 62,645 $ 79,988 $ 79,450 $ (538) -0.7% Other Programs (Adult) Instruction - Remedial 1-000-90-700-61100-300 MP Race Purchased Service - - - 3,000 3,000 $ - 0.0% Totals 0.0 0.0 0.0 $ - $ - $ - $ 3,000 $ 3,000 $ - 0.0% 2/5/2016 Superintendent's Proposed Budget 105 February 8, 2016

Essex County Public Schools ~ Cost Center Profile ~ Cost Center Name: Instructional Support Preschool Cost Center 90 Cost Center Manager: Cost Center Description: Dr. Lori Harper, Assistant Superintendent for Instruction and Federal Programs The Department of Instruction serves Essex County Public Schools (ECPS) by supporting curriculum and instruction at the division s three schools. The department provides support and facilitation of instructional practices that promote student academic success. Superintendent's Proposed Budget 106 February 8, 2016

Essex County Public Schools 2016-2017 Propsed Budget Account Description 14-15 FTE's 15-16 FTE's 16-17 FTE's 12-13 Act. Exp. 13-14 Act. Exp. 14-15 Act. Exp. 15-16 Adopted 16-17 Proposed $ Diff. % Diff. Other Programs (VPI Preschool) Instruction - Other 1-000-90-800-61100-1120 Teacher Salaries 2.0 2.0 2.0 77,183 79,185 80,768 83,192 84,856 $ 1,664 2.0% 1-000-90-800-61100-1151 Paraprofessional Salaries 2.0 2.0 2.0 38,693 40,483 44,402 45,734 44,505 $ (1,229) -2.7% 1-000-90-800-61100-1520 Substitute Salaries - - 2,452-3,000 $ 3,000 100.0% 1-000-90-800-61100-2100 FICA Benefits 6,194 8,877 9,459 9,863 10,126 $ 263 2.7% 1-000-90-800-61100-2210 VRS Retirement Benefits 13,511 13,822 18,150 18,127 18,964 $ 837 4.6% 1-000-90-800-61100-2300 Health Insurance Benefits 16,740 14,183 23,270 33,216 33,264 $ 48 0.1% 1-000-90-800-61100-2400 VRS Group Life Insurance 1,379 1,411 1,489 1,534 1,526 $ (8) -0.5% 1-000-90-800-61100-2600 Unemployment - - 375 436 260 $ (176) -40.4% 1-000-90-800-61100-2750 VRS Health Insurance Credit 1,286 1,316 1,327 1,367 1,436 $ 69 5.1% 1-000-90-800-61100-3000 Purchased Service 215 100 100 - - $ - 0.0% 1-000-90-800-61100-5500 Travel - 143 - - - $ - 0.0% 1-000-90-800-61100-6000 Materials 3,506 2,566 3,996 4,000 4,000 $ - 0.0% Other Programs (VPI PreschTotals 4.0 4.0 4.0 $ 158,707 $ 162,087 $ 185,788 $ 197,469 $ 201,937 $ 4,468 2.3% 2/5/2016 Superintendent's Proposed Budget 107 February 8, 2016

Essex County Public Schools ~ Cost Center Profile ~ Cost Center Name: Instructional Support Guidance Cost Center 39 Cost Center Manager: Cost Center Description: Dr. Lori Harper, Assistant Superintendent for Instruction and Federal Programs The Department of Instruction serves Essex County Public Schools (ECPS) by supporting curriculum and instruction at the division s three schools. The department provides support and facilitation of instructional practices that promote student academic success. Superintendent's Proposed Budget 108 February 8, 2016

Essex County Public Schools 2016-2017 Propsed Budget Account Description 14-15 FTE's 15-16 FTE's 16-17 FTE's 12-13 Act. Exp. 13-14 Act. Exp. 14-15 Act. Exp. 15-16 Adopted 16-17 Proposed $ Diff. % Diff. Guidance Instruction - Guidance Elementary 1-000-29-100-61210-1120 Salaries Elementary 2.0 2.0 2.0 108,192 93,899 123,271 126,515 129,303 $ 2,788 2.2% 1-000-29-100-61210-2100 FICA Benefits 7,216 6,423 8,510 9,678 9,892 $ 213 2.2% 1-000-29-100-61210-2210 VRS Retirement Benefits 12,693 11,284 17,810 17,788 18,956 $ 1,168 6.6% 1-000-29-100-61210-2300 Health Insurance Benefits 11,160 8,005 14,109 16,608 16,632 $ 24 0.1% 1-000-29-100-61210-2400 VRS Group Life Insurance 1,295 1,152 1,462 1,506 1,526 $ 20 1.3% 1-000-29-100-61210-2600 Unemployment - - 256 174 104 $ (70) -40.4% 1-000-29-100-61210-2750 VRS Health Insurance Credit 1,208 1,074 1,302 1,341 1,435 $ 94 7.0% 1-000-29-100-61210-3000 Purchased Service - - - 1,000 1,000 $ - 0.0% 1-000-29-100-61210-5500 Travel - - - 1,000 1,000 $ - 0.0% 1-000-29-100-61210-6000 Materials - - 1,681 2,000 2,000 $ - 0.0% Instruction - Guidance Secondary 1-000-39-100-61210-1120 Salaries Secondary 2.0 2.0 2.0 97,171 104,808 102,533 105,609 104,584 $ (1,025) -1.0% 1-000-39-100-61210-2100 FICA Benefits 6,889 7,488 6,744 8,079 8,001 $ (78) -1.0% 1-000-39-100-61210-2210 VRS Retirement Benefits 11,031 11,989 14,867 14,849 8,677 $ (6,172) -41.6% 1-000-39-100-61210-2220 VRS Hybrid - - 6,655 $ 6,655 100.0% 1-000-39-100-61210-2300 Health Insurance Benefits 11,625 12,585 14,157 16,608 16,632 $ 24 0.1% 1-000-39-100-61210-2400 VRS Group Life Insurance 1,126 1,224 1,220 1,257 1,234 $ (23) -1.8% 1-000-39-100-61210-2600 Unemployment - - 255 174 104 $ (70) -40.4% 1-000-39-100-61210-2750 VRS Health Insurance Credit 1,050 1,141 1,087 1,119 1,161 $ 41 3.7% 1-000-39-100-61210-3000 Purchased Service - - 909 1,000 1,000 $ - 0.0% 1-000-39-100-61210-5500 Travel - - 136 1,000 1,000 $ - 0.0% 1-000-39-100-61210-6000 Materials - - 3,337 2,000 2,000 $ - 0.0% Guidance Totals 4.0 4.0 4.0 $ 270,656 $ 261,072 $ 313,646 $ 329,306 $ 332,895 $ 3,590 1.1% 2/5/2016 Superintendent's Proposed Budget 109 February 8, 2016

Essex County Public Schools ~ Cost Center Profile ~ Cost Center Name: Homebound Instruction Cost Center 29 Cost Center Manager: Tara Roane, Director of Special Education and Student Services Cost Center Description: Special Education Elementary, Special Education Secondary, Instructional Support-Special Education, Homebound, Home-based, Student Services, Alternative Education-Secondary, Psychological Services. Superintendent's Proposed Budget 110 February 8, 2016

Essex County Public Schools 2016-2017 Propsed Budget Account Description 14-15 FTE's 15-16 FTE's 16-17 FTE's 12-13 Act. Exp. 13-14 Act. Exp. 14-15 Act. Exp. 15-16 Adopted 16-17 Proposed $ Diff. % Diff. Homebound Instruction Instruction - Homebound Elementary 1-000-29-100-61230-1120 Salaries Elementary Reg 490 0 1,735 4,500 4,000 $ (500) -11.1% 1-000-29-100-61230-2100 FICA Benefits 38 0 133 344 306 $ (38) -11.1% 1-000-29-100-61230-2600 Unemployment - - 5-260 $ 260 100.0% 1-000-29-200-61230-1120 Salaries Elementary Special Ed 313 382 1,310 5,000 4,000 $ (1,000) -20.0% 1-000-29-200-61230-2100 FICA Benefits 24 29 100 383 306 $ (77) -20.0% 1-000-29-200-61230-2600 Unemployment - - 2-260 $ 260 100.0% Instruction - Homebound Secondary 1-000-39-100-61230-1120 Salaries Secondary Regular 6,023 14,387 4,825 4,500 4,500 $ - 0.0% 1-000-39-100-61230-2100 FICA Benefits 461 1,101 369 344 344 $ - 0.0% 1-000-39-100-61230-2600 Unemployment - - 21-260 $ 260 100.0% 1-000-39-200-61230-1120 Salaries Secondary Special Ed 5,608 7,260 8,450 5,000 5,000 $ - 0.0% 1-000-39-200-61230-2100 FICA Benefits 429 555 646 383 383 $ - 0.0% 1-000-29-200-61230-2600 Unemployment - - 33-260 $ 260 100.0% 1-000-39-100-61231-1120 Homebased Secondary 1,215-280 1,000 1,000 $ - 0.0% 1-000-39-100-61231-2100 FICA Benefits 93-21 77 77 $ - 0.0% 1-000-39-100-61231-2600 Unemployemt - - 2-260 $ 260 100.0% 1-000-39-200-61231-1120 Homebased Secondary Sped 520 - - 1,000 1,000 $ - 0.0% 1-000-39-200-61231-2100 FICA Benefits 40 - - 77 77 $ - 0.0% 1-000-29-200-61230-2600 Unemployment - - - - 260 $ 260 100.0% Homebound Instruction Totals 0.0 0.0 0.0 $ 15,253 $ 23,713 $ 17,932 $ 22,607 $ 22,552 $ (55) -0.2% 2/5/2016 Superintendent's Proposed Budget 111 February 8, 2016

Essex County Public Schools ~ Cost Center Profile ~ Cost Center Name: Instructional Support Cost Center 39 Cost Center Manager: Cost Center Description: Dr. Lori Harper, Assistant Superintendent for Instruction and Federal Programs The Department of Instruction serves Essex County Public Schools (ECPS) by supporting curriculum and instruction at the division s three schools. The department provides support and facilitation of instructional practices that promote student academic success. Superintendent's Proposed Budget 112 February 8, 2016

Essex County Public Schools 2016-2017 Propsed Budget Account Description 14-15 FTE's 15-16 FTE's 16-17 FTE's 12-13 Act. Exp. 13-14 Act. Exp. 14-15 Act. Exp. 15-16 Adopted 16-17 Proposed $ Diff. % Diff. Instructional Support Regular Education Instruction - Regular Elementary 1-000-29-100-61100-2600 Unemployment Elementary 15,253 13,083 347 15,000 12,500 $ (2,500) -16.7% 1-000-29-100-61100-2700 Workers' Compensation Elementary 8,327 17,881 23,136 27,000 27,000 $ - 0.0% 1-000-29-100-61100-3400 Language Translation Services - - - - 5,000 $ 5,000 100.0% 1-000-29-100-61100-6020 Textbooks TES & EIS 89,476 133,522 91,388 93,000 90,000 $ (3,000) -3.2% 1-000-29-100-61310-3000 Purchased Service Elementary 8,247 70,389-5,569 3,298 $ (2,271) -40.8% 1-000-29-100-61310-3002 Professional Development Elementary - - 3,058 2,500 5,000 $ 2,500 100.0% 1-000-29-100-61310-3330 PCORI Fees - - - - 3,000 $ 3,000 100.0% 1-000-29-100-61310-5800 Dues Elementary 1,450 - - - 500 $ 500 100.0% 1-000-29-100-61310-6000 Materials Elementary - 713 40,273-500 $ 500 100.0% 1-000-39-100-61310-1110 Assistant Supt. Salary 1.0 1.0 1.0-99,323 101,309 104,348 106,435 $ 2,087 2.0% 1-000-39-100-61310-1110 Director of Support Services 83,279 - - - - $ - 0.0% 1-000-39-100-61310-1620 Division Translation Services - - - - $ - 0.0% 1-000-39-100-61310-2100 FICA Benefits 6,345 7,608 7,641 7,983 8,142 $ 160 2.0% 1-000-39-100-61310-2210 VRS Retirement Benefits 9,853 11,581 14,690 14,671 15,603 $ 932 6.4% 1-000-39-100-61310-2300 Health Insurance Benefits - - 4,703 8,304 8,316 $ 12 0.1% 1-000-39-100-61310-2400 VRS Group Life Insurance 996 1,182 1,206 1,242 1,256 $ 14 1.1% 1-000-39-100-61310-2600 Unemployment - - 434 87 52 $ (35) -40.4% 1-000-39-100-61310-2750 VRS Health Insurance Credit 929 1,102 1,074 1,106 1,181 $ 75 6.8% 1-000-39-100-61310-3000 Purchased Service Secondary 31,135 20,306 5,569 3,298 $ (2,271) -40.8% 1-000-39-100-61310-3001 Program Support - - - - 0 $ - 0.0% 1-000-39-100-61310-3002 Professional Development Secondary - - - 2,500 5,000 $ 2,500 100.0% 1-000-39-100-61310-3230 Health Insurance Benefit Cons.Fee - - - - 84 $ 84 100.0% 1-000-39-100-61310-3330 PCORI Fees - - - - 3,000 $ 3,000 100.0% 1-000-39-100-61100-3400 Language Translation Services - - - - 5,000 $ 5,000 100.0% 1-000-39-100-61310-5200 Communication 348 1,132 748 720 1,000 $ 280 38.9% 1-000-39-100-61310-5300 Student Insurance - - - 10,000 10,000 $ - 0.0% 1-000-39-100-61310-5500 Travel 65 142 419 500 500 $ - 0.0% 1-000-39-100-61310-5800 Dues Secondary 725 581 610 550 550 $ - 0.0% 1-000-39-100-61310-6000 Materials Secondary 4,446 693 43,220 1,000 1,000 $ - 0.0% 1-000-39-100-61100-2600 Unemployment Secondary 15,253 13,083 0 15,000 12,500 $ (2,500) -16.7% 1-000-39-100-61100-2700 Workers Compensation Secondary 8,237 17,880 23,137 28,763 28,763 $ - 0.0% 1-000-39-100-61100-6020 Textbooks EHS 23,213 68,404 59,853 58,700 58,700 $ - 0.0% Instructional Support Regula Totals 1.0 1.0 1.0 $ 276,440 $ 489,433 $ 437,550 $ 404,112 $ 417,179 $ 13,067 $ 8 2/5/2016 Superintendent's Proposed Budget 113 February 8, 2016

Essex County Public Schools ~ Cost Center Profile ~ Cost Center Name: Student Services Cost Center 29 Cost Center Manager: Tara Roane, Director of Special Education and Student Services Cost Center Description: Special Education Elementary, Special Education Secondary, Instructional Support-Special Education, Homebound, Home-based, Student Services, Alternative Education-Secondary, Psychological Services. Superintendent's Proposed Budget 114 February 8, 2016

Essex County Public Schools 2016-2017 Propsed Budget Account Description 14-15 FTE's 15-16 FTE's 16-17 FTE's 12-13 Act. Exp. 13-14 Act. Exp. 14-15 Act. Exp. 15-16 Adopted 16-17 Proposed $ Diff. % Diff. Student Services Student Services - Elementary 1-000-29-101-61310-3000 Purchased Services - - - 750 750 $ - 0.0% 1-000-29-101-61310-6000 Materials - - - 1,925 1,000 $ (925) -48.1% Student Services - Secondary 1-000-39-101-61310-3000 Purchased Services - - 2,130 1,500 2,000 $ 500 33.3% 1-000-39-101-61310-6000 Materials - - - 2,850 2,000 $ (850) -29.8% Totals 0 0 2,130 7,025 5,750 $ (1,275) -18.1% 2/5/2016 Superintendent's Proposed Budget 115 February 8, 2016

Essex County Public Schools ~ Cost Center Profile ~ Cost Center Name: Special Education Cost Center 29 Cost Center Manager: Tara Roane, Director of Special Education and Student Services Cost Center Description: Special Education Elementary, Special Education Secondary, Instructional Support-Special Education, Homebound, Home-based, Student Services, Alternative Education-Secondary, Psychological Services. Superintendent's Proposed Budget 116 February 8, 2016

Essex County Public Schools 2016-2017 Propsed Budget Account Description 14-15 FTE's 15-16 FTE's 16-17 FTE's 12-13 Act. Exp. 13-14 Act. Exp. 14-15 Act. Exp. 15-16 Adopted 16-17 Proposed $ Diff. % Diff. Instructional Support Special Education Instruction - Instructional Support Special Education 1-000-29-200-61310-1110 Administrative Salaries 1.0 1.0 1.0 79,063 92,565 81,640 84,975 86,675 $ 1,700 2.0% 1-000-29-200-61310-1130 Other Salaries 15,560 15,377 - - $ - 0.0% 1-000-29-200-61310-1150 Clerical Salaries 1.0 1.0 1.0 30,156 30,759 32,504 32,982 33,642 $ 660 2.0% 1-000-29-200-61310-1620 Supplemental Compensation - 853 - - - $ - 0.0% 1-000-29-200-61310-2100 FICA Benefits 8,246 10,617 9,734 9,024 9,204 $ 181 2.0% 1-000-29-200-61310-2210 VRS Retirement Benefits 13,136 14,380 17,022 16,585 17,638 $ 1,054 6.4% 1-000-29-200-61310-2300 Health Insurance Benefits 930 0 5,915 16,608 16,632 $ 24 0.1% 1-000-29-200-61310-2400 VRS Group Life Insurance 1,341 1,467 1,397 1,404 1,420 $ 16 1.1% 1-000-29-200-61310-2600 Unemployment - - 334-104 $ 104 100.0% 1-000-29-200-61310-2750 VRS Health Insurance Credit 1,250 1,369 1,244 1,250 1,336 $ 85 6.8% 1-000-29-200-61310-3000 Purchased Services 18,895 15,665 4,353 10,000 12,000 $ 2,000 20.0% 1-000-29-200-61310-3001 Legal Fees - 1,050 3,900 3,000 3,000 $ - 0.0% 1-000-29-200-61310-3004 Medicaid Consultant - - - - 4,000 $ 4,000 100.0% 1-000-39-100-61310-3230 Health Insurance Benefit Cons.Fee - - - - 84 $ 84 100.0% 1-000-29-200-61310-3330 PCORI Fees - - - - 840 $ 840 100.0% 1-000-29-200-61310-5200 Communication 1,620 1,778 1,746 1,300 1,800 $ 500 38.5% 1-000-29-200-61310-5500 Travel 567 333 306 2,000 1,500 $ (500) -25.0% 1-000-29-200-61310-6000 Materials 2,241 62 4,517 4,500 4,500 $ - 0.0% 1-000-29-200-61310-8100 Capital Outlay - - - - - $ - 0.0% Instructional Support SpecialTotals 2.0 2.0 2.0 $ 157,444 $ 186,459 $ 179,988 $ 183,627 $ 194,374 $ 10,747 5.9% 2/5/2016 Superintendent's Proposed Budget 117 February 8, 2016

Essex County Public Schools ~ Cost Center Profile ~ Cost Center Name: Media (Library) Services Cost Center 21 Cost Center Manager: School Principals Cost Center Description: See school profiles Superintendent's Proposed Budget 118 February 8, 2016

Essex County Public Schools 2016-2017 Propsed Budget Account Description 14-15 FTE's 15-16 FTE's 16-17 FTE's 12-13 Act. Exp. 13-14 Act. Exp. 14-15 Act. Exp. 15-16 Adopted 16-17 Proposed $ Diff. % Diff. Media (Library) Services Instruction - Media Services Elementary 1-000-21-100-61320-1122 Library Salaries TES 1.0 1.0 1.0 40,492 46,537 48,132 49,576 50,439 $ 863 1.7% 1-000-21-100-61320-1520 Substitute Salaries - - 695-1,500 $ 1,500 100.0% 1-000-21-100-61320-2100 FICA Benefits 3,098 3,418 3,640 3,793 3,973 $ 181 4.8% 1-000-21-100-61320-2210 VRS Retirement Benefits 4,868 5,517 6,979 6,970 7,394 $ 424 6.1% 1-000-21-100-61320-2300 Health Insurance Benefits - 6,219 7,127 8,304 8,316 $ 12 0.1% 1-000-21-100-61320-2400 VRS Group Life Insurance 497 563 573 590 595 $ 5 0.9% 1-000-21-100-61320-2600 Unemployment - - 95 87 52 $ (35) -40.4% 1-000-21-100-61320-2750 VRS Health Insurance Credit 463 525 510 526 560 $ 34 6.5% 1-000-21-100-61320-3000 Purchased Service 929 1,965 1,000 1,000 0 $ (1,000) -100.0% 1-000-21-100-61320-6030 Materials 3,358 5,835 5,954 6,000 7,000 $ 1,000 16.7% 1-000-23-100-61320-1122 Salaries EIS 1.0 1.0 1.0 43,741 44,574 45,740 47,112 50,506 $ 3,394 7.2% 1-000-23-100-61320-1520 Substitute Salaries - - - - 1,500 $ 1,500 100.0% 1-000-23-100-61320-2100 FICA Benefits 2,862 3,271 3,396 3,604 3,978 $ 374 10.4% 1-000-23-100-61320-2210 VRS Retirement Benefits 5,100 5,197 6,632 6,624 7,404 $ 780 11.8% 1-000-23-100-61320-2300 Health Insurance Benefits 5,580 6,219 7,127 8,304 8,316 $ 12 0.1% 1-000-23-100-61320-2400 VRS Group Life Insurance 520 530 544 561 596 $ 35 6.3% 1-000-23-100-61320-2600 Unemployment - - 87 87 52 $ (35) -40.4% 1-000-23-100-61320-2750 VRS Health Insurance Credit 486 495 485 499 561 $ 61 12.3% 1-000-23-100-61320-3000 Purchased Service 800 3,129 1,667 2,500 2,500 $ - 0.0% 1-000-23-100-61320-6030 Materials 5,858 4,094 3,249 4,000 4,000 $ - 0.0% Instruction - Media Services Secondary 1-000-33-100-61320-1122 Salaries Secondary 1.0 1.0 1.0 57,865 41,814 52,636 54,215 55,238 $ 1,023 1.9% 1-000-33-100-61320-1520 Substitute Salaries - - 1,385-1,500 $ 1,500 100.0% 1-000-33-100-61320-2100 FICA Benefits 3,945 2,962 3,966 4,147 4,340 $ 193 4.7% 1-000-33-100-61320-2210 VRS Retirement Benefits 6,747 4,875 7,632 7,623 8,098 $ 475 6.2% 1-000-33-100-61320-2300 Health Insurance Benefits 5,580 6,219 7,127 8,304 8,316 $ 12 0.1% 1-000-33-100-61320-2400 VRS Group Life Insurance 689 498 626 645 652 $ 7 1.0% 1-000-33-100-61320-2600 Unemployment - - 184 87 52 $ (35) -40.4% 1-000-33-100-61320-2750 VRS Health Insurance Credit 642 464 558 575 613 $ 38 6.7% 1-000-33-100-61320-3000 Purchased Service 769 3,004 1,000 1,000 - $ (1,000) -100.0% 1-000-33-100-61320-6030 Materials 5,496 4,126 4,712 4,000 4,000 $ - 0.0% 1-000-33-100-61320-8100 Capital Outlay - - - - - $ - 0.0% Media (Library) Services Totals 3.0 3.0 3.0 $ 200,384 $ 202,051 $ 223,459 $ 230,733 $ 242,053 $ 11,320 4.9% 2/5/2016 Superintendent's Proposed Budget 119 February 8, 2016

Essex County Public Schools ~ Cost Center Profile ~ Cost Center Name: Office of the Principal Cost Center 21, 23, 33 Cost Center Manager: School Principals Cost Center Description: See school profiles Superintendent's Proposed Budget 120 February 8, 2016

Essex County Public Schools 2016-2017 Propsed Budget Account Description 14-15 FTE's 15-16 FTE's 16-17 FTE's 12-13 Act. Exp. 13-14 Act. Exp. 14-15 Act. Exp. 15-16 Adopted 16-17 Proposed $ Diff. % Diff. Office of Principal Instruction - Office of Principal Elementary 1-000-21-100-61410-1126 Principal Salaries TES 1.0 1.0 1.0 79,180 86,191 86,190 88,776 90,552 $ 1,776 2.0% 1-000-21-100-61410-1127 Assistant Principal Salaries 1.0 1.0 1.0 70,620 72,033 68,354 70,405 71,813 $ 1,408 2.0% 1-000-21-100-61410-1150 Clerical Salaries 2.0 2.0 2.0 79,490 80,732 57,450 59,112 60,294 $ 1,183 2.0% 1-000-21-100-61410-2100 FICA Benefits 17,541 18,280 15,325 16,699 17,033 $ 334 2.0% 1-000-21-100-61410-2210 VRS Retirement Benefits 26,992 27,718 30,730 30,692 32,642 $ 1,950 6.4% 1-000-21-100-61410-2300 Health Insurance Benefits 31,641 25,401 28,751 33,216 33,264 $ 48 0.1% 1-000-21-100-61410-2400 VRS Group Life Insurance 2,728 2,855 2,522 2,598 2,627 $ 30 1.1% 1-000-21-100-61410-2600 Unemployment - - 349 349 208 $ (141) -40.4% 1-000-21-100-61410-2750 VRS Health Insurance Credit 2,544 2,652 2,247 2,314 2,472 $ 158 6.8% 1-000-21-100-61410-3000 Purchased Service 119 1,823 359 119 126 $ 7 5.9% 1-000-21-100-61410-5500 Travel - - - - - $ - 0.0% 1-000-21-100-61410-5800 Dues - - 770 776 776 $ - 0.0% 1-000-21-100-61410-6000 Materials 9,541 2,158 8,007 9,000 9,000 $ - 0.0% 1-000-21-100-61410-8200 Capital Outlay Additions - - 9,807 - - $ - 0.0% 1-000-23-100-61410-1126 Principal Salaries EIS 1.0 1.0 1.0 80,684 80,763 86,190 88,776 81,600 $ (7,176) -8.1% 1-000-23-100-61410-1127 Assistant Principal Salaries 1.0 1.0 1.0 74,900 57,148 68,391 68,289 69,655 $ 1,366 2.0% 1-000-23-100-61410-1150 Clerical Salaries 2.0 2.0 2.0 86,138 73,427 57,390 59,112 58,128 $ (984) -1.7% 1-000-23-100-61410-2100 FICA Benefits 18,492 13,773 15,084 16,537 16,018 $ (520) -3.1% 1-000-23-100-61410-2210 VRS Retirement Benefits 28,523 25,110 30,628 30,394 30,695 $ 301 1.0% 1-000-23-100-61410-2300 Health Insurance Benefits 25,110 12,827 15,273 33,216 33,264 $ 48 0.1% 1-000-23-100-61410-2400 VRS Group Life Insurance 2,876 2,780 2,514 2,572 2,471 $ (102) -4.0% 1-000-23-100-61410-2600 Unemployment - - 430 349 208 $ (141) -40.4% 1-000-23-100-61410-2750 VRS Health Insurance Credit 2,683 2,378 2,239 2,291 2,324 $ 33 1.4% 1-000-23-100-61410-2800 Other Benefits - Payout - - 7,093 $ - 0.0% 1-000-23-100-61410-3000 Purchased Service - - 119 155 155 $ - 0.0% 1-000-23-100-61410-5500 Travel - - - - - $ - 0.0% 1-000-23-100-61410-5800 Dues 385 - - 800 - $ (800) -100.0% 1-000-23-100-61410-6000 Materials 9,021 12,530 7,235 11,187 11,000 $ (187) -1.7% 1-000-21-100-61410-8200 Capital Outlay Additions - - 7,153 - $ - 0.0% Instruction - Office of Principal Secondary 1-000-33-100-61410-1126 Principal Salaries Secondary 1.0 1.0 1.0 85,785 83,640 84,700 90,640 92,453 $ 1,813 2.0% 1-000-33-100-61410-1127 Assistant Principal Salaries 1.0 1.0 1.0 62,821 67,014 73,474 76,199 77,192 $ 992 1.3% 1-000-33-100-61410-1150 Clerical Salaries 3.0 3.0 3.0 78,041 75,558 74,433 77,747 79,301 $ 1,553 2.0% 1-000-33-100-61410-2100 FICA Benefits 16,853 16,832 16,701 18,711 19,044 $ 333 1.8% 1-000-33-100-61410-2210 VRS Retirement Benefits 26,874 27,087 33,295 34,389 36,495 $ 2,106 6.1% 1-000-33-100-61410-2300 Health Insurance Benefits 11,625 17,142 27,594 41,520 33,264 $ (8,256) -19.9% 1-000-33-100-61410-2400 VRS Group Life Insurance 2,743 2,764 2,732 2,911 2,938 $ 27 0.9% 1-000-33-100-61420-2600 Unemployment - - 538 436 260 $ (176) -40.4% 1-000-33-100-61410-2750 VRS Health Insurance Credit 2,558 2,576 2,434 2,593 2,763 $ 171 6.6% 1-000-33-100-61410-3000 Purchased Service 119 119 119 250 250 $ - 0.0% 1-000-33-100-61410-5500 Travel - - - - - $ - 0.0% 1-000-33-100-61410-5800 Dues - - - 536 536 $ - 0.0% 1-000-33-100-61410-6000 Materials 5,036 2,785 8,949 10,000 10,000 $ - 0.0% 1-000-33-100-61410-8200 Capital Outlay Additions - - 7,153 $ - 0.0% Office of Principal Totals 13.0 13.0 13.0 $ 941,664 $ 896,095 $ 942,724 $ 983,666 $ 980,820 $ (2,845) -0.3% 2/5/2016 Superintendent's Proposed Budget 121 February 8, 2016

Essex County Public Schools ~ Cost Center Profile ~ Cost Center Name: Special Education Cost Center 39 Cost Center Manager: Tara Roane, Director of Special Education and Student Services Cost Center Description: Special Education Elementary, Special Education Secondary, Instructional Support-Special Education, Homebound, Home-based, Student Services, Alternative Education-Secondary, Psychological Services. Superintendent's Proposed Budget 122 February 8, 2016

Essex County Public Schools 2016-2017 Propsed Budget Account PBIS State Funds Description 14-15 FTE's 15-16 FTE's 16-17 FTE's 12-13 Act. Exp. 13-14 Act. Exp. 14-15 Act. Exp. 15-16 Adopted 16-17 Proposed $ Diff. % Diff. 1-000-39-100-61950-1620 PBIS Supplemental Wages 300 630 - - $ - 0.0% 1-000-39-100-61950-2100 Fica 48 - - $ - 0.0% 1-000-39-100-61950-3000 Purchased Service PBIS - - - - $ - 0.0% 1-000-39-100-61950-5500 Travel 624 24 0 0 $ - 0.0% 1-000-39-100-61950-6030 Materials 5,533 1,091 0 0 $ - 0.0% Totals 6,457 1,794 0 0 $ - 0.0% 2/5/2016 Superintendent's Proposed Budget 123 February 8, 2016

Essex County Public Schools ~ Cost Center Profile ~ Cost Center Name: School Board, Administration Cost Center 90 Cost Center Manager: Dr. Scott A. Burckbuchler, Superintendent Cost Center Description: Expenditures in this cost center are for activities concerned with establishing and administering policy for the administration of the division, broken down by activity type and then by expenditure object code. The School Board is responsible for establishing policy and hiring the Superintendent who serves as the division Chief Executive Officer. Expenses in this area include: SB office, legal, dues, etc., expenses Superintendent's Proposed Budget 124 February 8, 2016

Essex County Public Schools 2016-2017 Propsed Budget Account Description 14-15 FTE's 15-16 FTE's 16-17 FTE's 12-13 Act. Exp. 13-14 Act. Exp. 14-15 Act. Exp. 15-16 Adopted 16-17 Proposed $ Diff. % Diff. Board Services Administration - Board Services 1-000-90-000-62110-1111 Board Member Salaries 5.0 5.0 5.0 29,640 29,640 29,640 29,640 29,640 $ - 0.0% 1-000-90-000-62110-1150 Board Clerical Salaries 30,000 21,103 - - - $ - 0.0% 1-000-90-000-62110-1620 Board Clerk Stipend 3,000 4,000 4,000 4,000 $ - 0.0% 1-000-90-000-62110-2100 FICA Benefits 4,160 3,835 2,573 2,573 2,573 $ - 0.0% 1-000-90-000-62110-2300 Health Insurance Benefits 3,720 2,918 - - - $ - 0.0% 1-000-90-000-62110-2600 Unemployment - - 318 436 260 $ (176) -40.4% 1-000-90-000-62110-3000 Purchased Service 5,622 9,061 5,225 10,935 10,935 $ - 0.0% 1-000-90-000-62110-5500 Travel 1,752 3,336 1,457 2,700 2,700 $ - 0.0% 1-000-90-000-62110-5800 Dues & Membership - - 5,423 5,280 5,280 $ - 0.0% 1-000-90-000-62110-6000 Materials 374 129 201 200 200 $ - 0.0% Board Services Totals 5.0 5.0 5.0 $ 75,268 $ 73,023 $ 48,837 $ 55,764 $ 55,588 $ (176) -0.3% 2/5/2016 Superintendent's Proposed Budget 125 February 8, 2016

Essex County Public Schools ~ Cost Center Profile ~ Cost Center Name: School Board, Administration Cost Center 90 Cost Center Manager: Dr. Scott A. Burckbuchler, Superintendent Cost Center Description: Expenditures in this cost center are for activities concerned with establishing and administering policy for the administration of the division, broken down by activity type and then by expenditure object code. The School Board is responsible for establishing policy and hiring the Superintendent who serves as the division Chief Executive Officer. Expenses in this area include: SB office, legal, dues, etc., expenses \ Superintendent's Proposed Budget 126 February 8, 2016

Essex County Public Schools 2016-2017 Propsed Budget Account Description 14-15 FTE's 15-16 FTE's 16-17 FTE's 12-13 Act. Exp. 13-14 Act. Exp. 14-15 Act. Exp. 15-16 Adopted 16-17 Proposed $ Diff. % Diff. Executive Aministrative Services Administration - Executive Administrative Services 1-000-90-000-62120-1112 Superintendent Salary 1.0 1.0 1.0 125,200 149,640 142,269 151,268 154,293 $ 3,025 2.0% 1-000-90-000-62120-1113 Assistant Supt. Salary 47,094 - - - - $ - 0.0% 1-000-90-000-62120-1150 Clerical Salaries 1.0 1.0 1.0 47,814 48,637 49,559 51,046 52,067 $ 1,021 2.0% 1-000-90-000-62120-1620 Supplemental Compensation 1,800 4,200 3,600 3,600 3,600 $ - 0.0% 1-000-90-000-62120-2100 FICA Benefits 16,715 15,166 13,463 15,752 16,062 $ 310 2.0% 1-000-90-000-62120-2210 VRS Retirement Benefits 11,738 17,182 27,685 28,445 30,252 $ 1,807 6.4% 1-000-90-000-62120-2300 Health Insurance Benefits 15,949 25,550 26,914 28,140 30,768 $ 2,628 9.3% 1-000-90-000-62120-2301 Health Insurance Benefits Retire 49,934 25,331 - - - $ - 0.0% 1-000-90-000-62120-2400 VRS Group Life Insurance 1,900 2,180 2,272 2,408 2,435 $ 28 1.1% 1-000-90-000-62120-2600 Unemployment 0 0 159 174 104 $ (70) -40.4% 1-000-90-000-62120-2750 VRS Health Insurance Credit 1,773 2,034 2,024 2,145 2,291 $ 146 6.8% 1-000-90-000-62120-2800 Superintendent - TSA 21,171 0 15,000 15,000 15,000 $ - 0.0% 1-000-90-000-62120-3000 Purchased Services 45,586 28,762 31,943 15,071 15,071 $ - 0.0% 1-000-90-000-62120-3001 Legal Services 2,719 20,081 32,901 23,000 23,000 $ - 0.0% 1-000-90-000-62120-3002 Advertising - 301 586 300 300 $ - 0.0% 1-000-90-000-62120-3230 Health Insurance Benefit Cons. Fee - - - - 480 $ 480 100.0% 1-000-90-000-62120-3330 PCORI Fees - - - - 270 $ 270 100.0% 1-000-90-000-62120-5200 Communications 4,230 2,094 3,853 2,500 2,500 $ - 0.0% 1-000-90-000-62120-5400 Lease & Rentals 6,352 4,157 4,383 6,340 6,340 $ - 0.0% 1-000-90-000-62120-5500 Travel 1,888 2,307 2,124 2,500 2,500 $ - 0.0% 1-000-90-000-62120-5800 Dues & Membership 170 6,119 538 1,745 1,745 $ - 0.0% 1-000-90-000-62120-6000 Materials 8,857 7,522 10,110 7,500 7,500 $ - 0.0% 1-000-90-000-62120-9300 Transfer to EEA - - - - - $ - 0.0% Executive Aministrative ServTotals 2.0 2.0 2.0 $ 410,889 $ 361,263 $ 369,383 $ 356,934 $ 366,578 $ 9,644 2.7% 2/5/2016 Superintendent's Proposed Budget 127 February 8, 2016

Essex County Public Schools ~ Cost Center Profile ~ Cost Center Name: Human Resources Cost Center 90 Cost Center Manager: HR Director Cost Center Description: The Human Resources Department serves the school division by providing the following: recruiting, hiring, retaining, and training employees; management of mentoring and evaluation processes; information/assistance for licensure/renewal for all certificated staff; employee discipline; retirements/resignations; employee recognitions; and maintenance of all personnel files and records. Superintendent's Proposed Budget 128 February 8, 2016

Essex County Public Schools 2016-2017 Propsed Budget Account Description 14-15 FTE's 15-16 FTE's 16-17 FTE's 12-13 Act. Exp. 13-14 Act. Exp. 14-15 Act. Exp. 15-16 Adopted 16-17 Proposed $ Diff. % Diff. Personnel (HR) Services Administration - Personnel Services 1-000-90-000-62140-1130 Salaries 1.0 1.0 1.0-58,750 82,279 84,975 86,675 $ 1,700 2.0% 1-000-90-000-62140-2100 FICA Benefits - 4,413 6,234 6,501 6,631 $ 130 2.0% 1-000-90-000-62140-2210 VRS Retirement Benefits - 6,850 11,938 11,947 12,706 $ 759 6.4% 1-000-90-000-62140-2300 Health Insurance Benefits - 5,055 7,030 8,304 8,316 $ 12 0.1% 1-000-90-000-62140-2400 VRS Group Life Insurance - 699 980 1,011 1,023 $ 12 1.1% 1-000-90-000-62140-2600 Unemployment - - 87 87 52 $ (35) -40.4% 1-000-90-000-62140-2750 VRS Health Insurance Credit - 652 873 901 962 $ 61 6.8% 1-000-90-000-62140-3000 Purchased Services 333 2,890 2,833 5,500 3,500 $ (2,000) -36.4% 1-000-90-000-62140-3001 Advertising - - 187 500 1,500 $ 1,000 200.0% 1-000-90-000-62140-5200 Communication - 120 48 960 960 $ - 0.0% 1-000-90-000-62140-5500 Travel - Recruiting - - 929 5,000 2,500 $ (2,500) -50.0% 1-000-90-000-62140-5800 Dues - - 80 150 150 $ - 0.0% 1-000-90-000-62140-6000 Materials - 1,693 5,273 2,584 6,000 $ 3,416 132.2% Personnel (HR) Services Totals 1.0 1.0 1.0 $ 333 $ 81,123 $ 118,771 $ 128,420 $ 130,974 $ 2,554 2.0% 2/5/2016 Superintendent's Proposed Budget 129 February 8, 2016

Essex County Public Schools ~ Cost Center Profile ~ Cost Center Name: Finance Cost Center 90 Cost Center Manager: Annette Thompson Cost Center Description: The purpose of the Finance Department is to develop and maintain systems and processes that promote accountability. Functions of the department include budget development, monitoring, general accounting, grant accounting, accounts payable, payroll administration and purchasing. Superintendent's Proposed Budget 130 February 8, 2016

Essex County Public Schools 2016-2017 Propsed Budget Account Description 14-15 FTE's 15-16 FTE's 16-17 FTE's 12-13 Act. Exp. 13-14 Act. Exp. 14-15 Act. Exp. 15-16 Adopted 16-17 Proposed $ Diff. % Diff. Fiscal Services Administration - Fiscal Services 1-000-90-000-62160-1130 Other Professional Salaries 1.0 1.0 1.0 79,296 80,882 82,500 84,975 86,675 $ 1,700 2.0% 1-000-90-000-62160-1150 Support Salaries 1.0 1.0 1.0 51,340 44,880 48,278 49,726 50,721 $ 994 2.0% 1-000-90-000-62160-2100 FICA Benefits 8,420 8,467 9,205 10,305 10,511 $ 206 2.0% 1-000-90-000-62160-2210 VRS Retirement Benefits 15,467 14,664 18,963 18,939 20,142 $ 1,203 6.4% 1-000-90-000-62160-2300 Health Insurance Benefits 12,090 11,928 13,597 16,608 16,632 $ 24 0.1% 1-000-90-000-62160-2400 VRS Group Life Insurance 1,579 1,497 1,556 1,603 1,621 $ 18 1.1% 1-000-90-000-62160-2600 Unemployment - - 174 174 104 $ (70) -40.4% 1-000-90-000-62160-2750 VRS Health Insurance Credit 1,472 1,396 1,386 1,428 1,525 $ 97 6.8% 1-000-90-000-62160-3000 Purchased Services - 13,138 31,663 18,000 19,000 $ 1,000 5.6% 1-000-90-000-62160-5200 Communication 192 774 165 792 1,000 $ 208 26.3% 1-000-90-000-62160-5500 Travel - 0 8 200 100 $ (100) -50.0% 1-000-90-000-62160-5800 Dues - 25 50 50 50 $ - 0.0% 1-000-90-000-62160-6000 Materials 988 2,874 296 2,000 2,000 $ - 0.0% Fiscal Services Totals 2.0 2.0 2.0 $ 170,845 $ 180,524 $ 207,841 $ 204,800 $ 210,080 $ 5,280 2.6% 2/5/2016 Superintendent's Proposed Budget 131 February 8, 2016

Essex County Public Schools ~ Cost Center Profile ~ Cost Center Name: Student Attendance Cost Center 90 Cost Center Manager: Tara Roane, Director of Special Education and Student Services Cost Center Description: Special Education Elementary, Special Education Secondary, Instructional Support-Special Education, Homebound, Home-based, Student Services, Alternative Education-Secondary, Psychological Services. Superintendent's Proposed Budget 132 February 8, 2016

Essex County Public Schools 2016-2017 Propsed Budget Account Description 14-15 FTE's 15-16 FTE's 16-17 FTE's 12-13 Act. Exp. 13-14 Act. Exp. 14-15 Act. Exp. 15-16 Adopted 16-17 Proposed $ Diff. % Diff. Student Attendance Services Student Attendance and Health Services - Attendance 1-000-90-000-62210-1130 Visiting Teacher Salaries 61,431 - - - - $ - 0.0% 1-000-90-000-62210-2100 FICA Benefits 4,542 - - - - $ - 0.0% 1-000-90-000-62210-2210 VRS Retirement Benefits 6,980 - - - - $ - 0.0% 1-000-90-000-62210-2300 Health Insurance Benefits 4,650 - - - - $ - 0.0% 1-000-90-000-62210-2400 VRS Group Life Insurance 712 - - - - $ - 0.0% 1-000-90-000-62210-2750 VRS Health Insurance Credit 665 - - - - $ - 0.0% 1-000-90-000-62210-3000 Contracted Services 0 0 - - - $ - 0.0% Student Attendance Services Totals 0.0 0.0 0.0 $ 78,980 $ - $ - $ - $ - $ - 0.0% 2/5/2016 Superintendent's Proposed Budget 133 February 8, 2016

Essex County Public Schools ~ Cost Center Profile ~ Cost Center Name: Student Health Services Cost Center 39 Cost Center Manager: Cost Center Description: Dr. Lori Harper, Assistant Superintendent for Instruction and Federal Programs The Department of Instruction serves Essex County Public Schools (ECPS) by supporting curriculum and instruction at the division s three schools. The department provides support and facilitation of instructional practices that promote student academic success. Superintendent's Proposed Budget 134 February 8, 2016

Essex County Public Schools 2016-2017 Propsed Budget Account Description 14-15 FTE's 15-16 FTE's 16-17 FTE's 12-13 Act. Exp. 13-14 Act. Exp. 14-15 Act. Exp. 15-16 Adopted 16-17 Proposed $ Diff. % Diff. Student Health Services Student Attendance and Health Services - Health 1-000-90-000-62220-1131 Nurse Salary licensed 1.0 3.0 3.0 43,188 43,748 102,455 109,442 112,468 $ 3,027 2.8% 1-000-90-000-62220-1131 Nurse Salaries - unlicensed 2.0 63,601 52,255 0 0 - $ - 0.0% 1-000-90-000-62220-2100 FICA Benefits 7,882 7,112 7,542 8,372 8,604 $ 232 2.8% 1-000-90-000-62220-2210 VRS Retirement Benefits 12,526 11,868 15,407 15,387 16,488 $ 1,100 7.2% 1-000-90-000-62220-2300 Health Insurance Benefits 5,580 10,175 20,913 24,912 24,948 $ 36 0.1% 1-000-90-000-62220-2400 VRS Group Life Insurance 1,278 1,211 1,264 1,302 1,327 $ 25 1.9% 1-000-90-000-62220-2600 Unemployment - - 262 262 156 $ (106) -40.4% 1-000-90-000-62220-2750 VRS Health Insurance Credit 1,192 1,130 1,126 1,160 1,248 $ 88 7.6% 1-000-90-000-62220-3000 Purchased Service - 982-500 500 $ - 0.0% 1-000-90-000-62220-3230 Health Insurance Benefit Cons. Fee - - - - 300 $ 300 100.0% 1-000-90-000-62220-5500 Travel - - - 500 500 $ - 0.0% 1-000-90-000-62220-6000 Supplies 2,808 1,749 2,925 2,000 2,000 $ - 0.0% 1-000-90-000-62220-8200 Equipment 0 - - - - $ - 0.0% Student Health Services Totals 3.0 3.0 3.0 $ 138,055 $ 130,230 $ 151,895 $ 163,837 $ 168,539 $ 4,702 2.9% 2/5/2016 Superintendent's Proposed Budget 135 February 8, 2016

Essex County Public Schools ~ Cost Center Profile ~ Cost Center Name: Student Psychological Services Cost Center 90 Cost Center Manager: Tara Roane, Director of Special Education and Student Services Cost Center Description: Special Education Elementary, Special Education Secondary, Instructional Support-Special Education, Homebound, Home-based, Student Services, Alternative Education-Secondary, Psychological Services. Superintendent's Proposed Budget 136 February 8, 2016

Essex County Public Schools 2016-2017 Propsed Budget Account Description 14-15 FTE's 15-16 FTE's 16-17 FTE's 12-13 Act. Exp. 13-14 Act. Exp. 14-15 Act. Exp. 15-16 Adopted 16-17 Proposed $ Diff. % Diff. Student Psychological Services Student Attendance and Health Services - Psychological 1-000-90-000-62230-1132 Psychologist Salaries 1.0 1.0 1.0 49,324 38,355 18,357 47,813 46,303 $ (1,510) -3.2% 1-000-90-000-62230-2100 FICA Benefits 3,539 2,937 1,399 3,658 3,542 $ (115) -3.2% 1-000-90-000-62230-2220 VRS Hybrid Retirement 5,713 5,311 3,060 6,722 6,788 $ 66 1.0% 1-000-90-000-62230-2300 Health Insurance Benefits 5,580 - - 8,304 8,316 $ 12 0.1% 1-000-90-000-62230-2400 VRS Group Life Insurance 583 497 251 569 546 $ (23) -4.0% 1-000-90-000-62230-2510 VLDP - - - - 333 $ 333 100.0% 1-000-90-000-62230-2600 Unemployment - - - 87 52 $ (35) -40.4% 1-000-90-000-62230-2750 VRS Health Insurance Credit 544 463 224 507 514 $ 7 1.4% 1-000-90-000-62230-3000 Purchased Service - 7,000 28,201 1,000 250 $ (750) -75.0% 1-000-90-000-62230-3230 Health Insurance Benefit Cons. Fee - - - - 96 $ 96 100.0% 1-000-90-000-62230-5500 Travel - - - 1,000 500 $ (500) -50.0% 1-000-90-000-62230-6000 Supplies - - 2,196 3,000 2,000 $ (1,000) -33.3% Student Psychological ServiceTotals 1.0 1.0 1.0 $ 65,283 $ 54,563 $ 53,687 $ 72,660 $ 69,241 $ (3,419) -4.7% 2/5/2016 Superintendent's Proposed Budget 137 February 8, 2016

Essex County Public Schools ~ Cost Center Profile ~ Cost Center Name: Transportation Cost Center 90 Cost Center Manager: Ronnie Fones, Supervisor of Transportation Cost Center Description: The Transportation Department supports all eligible student riders (Pre-K - Grade 12) with safe and reliable bus service to and from school, between schools, for after school programs, athletic games and team practices. We inspect, repair and maintain the fleet of 37 buses and 44 automobiles Superintendent's Proposed Budget 138 February 8, 2016

Essex County Public Schools 2016-2017 Propsed Budget Account Description 14-15 FTE's 15-16 FTE's 16-17 FTE's 12-13 Act. Exp. 13-14 Act. Exp. 14-15 Act. Exp. 15-16 Adopted 16-17 Proposed $ Diff. % Diff. Transportation Transporation - Management 1-000-90-000-63100-1130 Supervisor of Transportation 1.0 1.0 1.0 60,844 65,112 66,579 68,406 69,972 $ 1,566 2.3% 1-000-90-000-63100-1150 Clerical Salaries 14,549 14,473 - - - $ - 0.0% 1-000-90-000-63100-2100 FICA Benefits 4,650 5,056 4,106 5,233 5,353 $ 120 2.3% 1-000-90-000-63100-2210 VRS 6,803 7,592 9,630 9,618 10,258 $ 640 6.7% 1-000-90-000-63100-2300 Health Insurance Benefits 8,370 8,935 7,030 8,304 8,316 $ 12 0.1% 1-000-90-000-63100-2400 VRS Group Life Insurance 694 775 790 814 826 $ 12 1.4% 1-000-90-000-63100-2600 Unemployment - - 89 87 52 $ (35) -40.4% 1-000-90-000-63100-2750 VRS Health Insurance Credit 648 723 704 725 777 $ 52 7.1% 1-000-90-000-63100-3000 Purchased Service 158 - - 500 - $ (500) -100.0% 1-000-90-000-63100-5500 Travel - 24-1,000 1,000 $ - 0.0% 1-000-90-000-63100-6000 Materials - - 45 1,000 1,000 $ - 0.0% Transporation - Vehicle Operation 1-000-90-000-63200-1170 Bus Driver Salaries 24.0 24.0 24.0 317,106 318,648 344,348 361,372 368,620 $ 7,247 2.0% 1-000-90-000-63200-1171 Substitute Drivers 30,051 35,599 14,205 35,000 35,000 $ - 0.0% 1-000-90-000-63200-1172 Summer School 7,253 9,712 6,720 10,000 10,000 $ - 0.0% 1-000-90-000-63200-1173 Special Ed Bus Drivers 2.0 2.0 2.0 22,232 28,032 30,526 30,509 31,119 $ 611 2.0% 1-000-90-000-63200-1174 Activity Drivers 13,502 1,629 5,476 13,000 10,000 $ (3,000) -23.1% 1-000-90-000-63200-1175 Car Drivers - Regular - 0 1,189 6,600 6,600 $ - 0.0% 1-000-90-000-63200-1176 Athletics 12,171 9,148 8,601 15,000 12,000 $ (3,000) -20.0% 1-000-90-000-63200-1177 Car Driver Special Ed 42,727 45,295 54,859 50,000 60,000 $ 10,000 20.0% 1-000-90-000-63200-1178 Governor's School 5,728 5,030 3,810 6,000 6,000 $ - 0.0% 1-000-90-000-63200-1179 Field Trips Regular 1,381 1,388 3,054 3,000 4,500 $ 1,500 50.0% 1-000-90-000-63200-1180 Driver - Vocational Center 7,740 9,940 16,460 16,000 15,000 $ (1,000) -6.3% 1-000-90-000-63200-1181 Alt. Education - King William 5,640 5,647 3,294 8,400 8,400 $ - 0.0% 1-000-90-000-63200-1182 Bus Driver Training - 255 893 400 1,000 $ 600 150.0% 1-000-90-000-63200-1183 Field Trips Special Education - - 93-1,500 $ 1,500 100.0% 1-000-90-000-63200-1184 Project Graduation - - 1,152 1,000 1,000 $ - 0.0% 1-000-90-000-63200-1185 Mail Run - - 3,440 3,600 3,600 $ - 0.0% 1-000-90-000-63200-1186 Field Trips - Non School Related - - 1,014-1,000 $ 1,000 100.0% 1-000-90-000-63200-2100 FICA Benefits 30,741 34,198 37,174 42,831 44,013 $ 1,183 2.8% 1-000-90-000-63200-2210 VRS Retirement Benefits 41,364 39,005 31,151 37,341 34,652 $ (2,690) -7.2% 1-000-90-000-63200-2220 VRS Hybrid - - 6,180 6,549 10,119 $ 3,570 54.5% 1-000-90-000-63200-2300 Health Insurance Benefits 89,280 76,361 80,331 132,864 165,490 $ 32,626 24.6% 1-000-90-000-63200-2400 VRS Group Life Insurance 4,067 3,836 3,969 4,663 4,757 $ 94 2.0% 1-000-90-000-63200-2510 VLDP - - 332 351 542 $ 191 54.5% 1-000-90-000-63200-2600 Unemployment - - 3,009 3,488 2,600 $ (888) -25.5% 1-000-90-000-63200-2700 Workers' Compensation - - - 4,360 4,360 $ - 0.0% 1-000-90-000-63200-2800 Other Benefits - - 5,925 5,000 5,000 $ - 0.0% 1-000-90-000-63200-3000 Purchased Services 24,779 18,435 12,028 21,300 18,000 $ (3,300) -15.5% 1-000-90-000-63200-3230 Health Insurance Benefit Cons. Fee - - - - 1,920 $ 1,920 100.0% 1-000-90-000-63200-3330 PCORI Fees - - - - 900 $ 900 100.0% 1-000-90-000-63200-5200 Communication - Phones 31,126 2,640 14,200 14,500 $ 300 2.1% 1-000-90-000-63200-5300 Insurance - 33,420 32,088 42,000 42,000 $ - 0.0% 1-000-90-000-63200-5500 Travel 12 275 - - - $ - 0.0% 1-000-90-000-63200-6000 Materials - - 4,680 - - $ - 0.0% 1-000-90-000-63200-6008 Fuel 174,264 172,158 141,372 205,000 205,000 $ - 0.0% 1-000-90-000-63200-6009 Parts - - 82 - - $ - 0.0% 2/5/2016 Superintendent's Proposed Budget 139 February 8, 2016

Essex County Public Schools 2016-2017 Propsed Budget Account Description 14-15 FTE's 15-16 FTE's 16-17 FTE's 12-13 Act. Exp. 13-14 Act. Exp. 14-15 Act. Exp. 15-16 Adopted 16-17 Proposed $ Diff. % Diff. Transportation-continued Transporation - Monitoring Services 1-000-90-000-63300-1190 Bus Monitors 1.0 1.0 1.0 17,408 17,238 17,013 17,639 18,000 $ 361 2.0% 1-000-90-000-63300-2100 FICA Benefits 1,332 1,319 1,302 1,349 1,377 $ 28 2.0% 1-000-90-000-63300-2600 Unemployment - - 147 349 208 $ (141) -40.4% Transportation Transporation - Vehicle Maintenance 1-000-90-000-63400-1160 Mechanic Salaries 2.0 2.0 2.0 79,109 78,366 99,287 106,795 108,931 $ 2,136 2.0% 1-000-90-000-63400-2100 FICA Benefits 5,862 5,772 7,088 8,170 8,333 $ 163 2.0% 1-000-90-000-63400-2210 VRS Retirement Benefits 9,572 9,228 6,181 6,529 6,605 $ 76 1.2% 1-000-90-000-63400-2220 VRS Hybrid - - 4,931 5,432 5,595 $ 163 3.0% 1-000-90-000-63400-2300 Health Insurance Benefits 5,580 9,962 14,061 16,608 16,632 $ 24 0.1% 1-000-90-000-63400-2400 VRS Group Life Insurance 959 908 1,192 1,271 1,296 $ 25 2.0% 1-000-90-000-63400-2510 VLDP - - 267 300 300 $ - 0.0% 1-000-90-000-63400-2600 Unemployment - - 253 174 104 $ (70) -40.4% 1-000-90-000-63400-2750 VRS Health Insurance Credit - - - - - $ - 0.0% 1-000-90-000-63400-3000 Purchased Service 4,304 8,841 7,103 5,000 7,000 $ 2,000 40.0% 1-000-90-000-63400-5200 Communication - 590 208 600 600 $ - 0.0% 1-000-90-000-63400-5500 Travel - 30 - - - $ - 0.0% 1-000-90-000-63400-6000 Materials 11,218 11,506 14,410 12,000 12,000 $ - 0.0% 1-000-90-000-63400-6009 Parts- Buses 59,175 65,990 87,697 65,000 70,000 $ 5,000 7.7% Transporation - Lease Purchase 1-000-90-000-63600-3000 Purchased Service - - 3,548-0 $ - 1-000-90-000-63600-5400 Lease & Rental - - 54,889 98,000 130,000 $ 32,000 32.7% Transportation Totals 30.0 30.0 30.0 $ 1,152,398 $ 1,160,450 $ 1,268,641 $ 1,520,732 $ 1,613,727 $ 92,995 6.1% 2/5/2016 Superintendent's Proposed Budget 141 February 8, 2016

Essex County Public Schools ~ Cost Center Profile ~ Cost Center Name: Operations & Maintenance Cost Center 90 Cost Center Manager: C.Brad Hall Jr. Gen. Supervisor of Maintenance Cost Center Description: The Maintenance Departments goal is to provide safe, clean, efficient and attractive buildings that are conducive to learning through general maintenance protocols and new project initiatives. Superintendent's Proposed Budget 142 February 8, 2016

Essex County Public Schools 2016-2017 Propsed Budget Account Description 14-15 FTE's 15-16 FTE's 16-17 FTE's 12-13 Act. Exp. 13-14 Act. Exp. 14-15 Act. Exp. 15-16 Adopted 16-17 Proposed $ Diff. % Diff. Operations & Maintenance Operations & Maintenance-Management 1-000-90-000-64100-1130 Supervisor of Maintenance 1.0 1.0 1.0 60,627 61,840 66,137 68,121 69,483 $ 1,362 2.0% 1-000-90-000-64100-2100 FICA Benefits 4,463 4,554 4,904 5,211 5,315 $ 104 2.0% 1-000-90-000-64100-2210 VRS 7,069 7,211 9,590 9,578 10,186 $ 608 6.4% 1-000-90-000-64100-2300 Health Insurance Benefits 5,580 5,985 7,030 8,304 8,316 $ 12 0.1% 1-000-90-000-64100-2400 VRS Group Life Insurance 721 736 787 811 820 $ 9 1.1% 1-000-90-000-64100-2600 Unemployment - - 87 87 52 $ (35) -40.4% 1-000-90-000-64100-2750 VRS Retire Health Care Credit 673 686 701 722 771 $ 49 6.8% Operations & Maintenance 1-000-90-000-64200-1160 Maintenance Salaries 1.0 1.0 1.0 50,570 51,582 52,614 54,192 47,940 $ (6,252) -11.5% 1-000-90-000-64200-1190 Custodial Salaries 297,572 279,894 - - - $ - 0.0% 1-000-90-000-64200-1191 Use of Facilities 4,500 2,380 2,523-2,500 $ 2,500 100.0% 1-000-90-000-64200-1192 Custodial Substitutes 13,231 11,009 - - - $ - 0.0% 1-000-90-000-64200-2100 FICA Benefits 26,113 24,523 6,642 4,146 3,859 $ (287) -6.9% 1-000-90-000-64200-2220 VRS Retirement Benefits 41,547 39,425 5,893 6,070 5,369 $ (700) -11.5% 1-000-90-000-64200-2300 Health Insurance Benefits 46,035 41,896 7,030 8,304 8,316 $ 12 0.1% 1-000-90-000-64200-2400 VRS Group Life Insurance 4,160 3,877 632 645 570 $ (74) -11.5% 1-000-90-000-64200-2510 VLDP - - - - 288 $ 288 100.0% 1-000-90-000-64200-2600 Unemployment - 0 100 87 52 $ (35) -40.4% 1-000-90-000-64200-2700 Workers Compensation 2,500 0 0 2,500 2,500 $ - 0.0% 1-000-90-000-64200-2750 VRS Health Insurance Credit - 0 - - - $ - 0.0% 1-000-90-000-64200-2800 Other Benefits - - 34,153 - - $ - 0.0% 1-000-90-000-64200-3000 Purchased Service 86,730 127,206 95,702 55,000 45,000 $ (10,000) -18.2% 1-000-90-000-64200-3001 Service Contracts Service Master - 3,235 298,000 304,000 310,000 $ 6,000 2.0% 1-000-90-000-64200-3002 Facilites Use - Billed Service Master - - 3,768 3,000 3,000 $ - 0.0% 1-000-90-000-64200-3003 Service Contracts - Other - - 32,383 40,000 40,000 $ - 0.0% 1-000-90-000-64200-3230 Health Insurance Benefit Cons. Fee - - - - 96 $ 96 100.0% 1-000-90-000-64200-3330 PCORI Fees - - - - 60 $ 60 100.0% 1-000-90-000-64200-5100 Utilities 451,450 525,366 524,190 520,000 535,000 $ 15,000 2.9% 1-000-90-000-64200-5200 Communications 58,923 11,451 1,937 12,000 4,000 $ (8,000) -66.7% 1-000-90-000-64200-5300 Insurance - 43,646 43,646 63,000 63,000 $ - 0.0% 1-000-90-000-64200-5400 Lease & Rentals 1,257 1,456 194 2,000 2,000 $ - 0.0% 1-000-90-000-64200-6000 Materials 45,889 48,483 57,901 60,000 60,000 $ - 0.0% 1-000-90-000-64200-6001 Supplies - Buildings 26,085 17,516 17,576 25,000 25,000 $ - 0.0% 1-000-90-000-64200-8100 Capital Outlay Replacements 3,995 5,528 92,505 75,000 75,000 $ - 0.0% 1-000-90-000-64200-8200 Capital Outlay Additions - - - - - $ - 0.0% Operations & Maintenance Grounds 1-000-90-000-64300-3000 Purchased Service 13,739 12,647 17,312 17,000 19,000 $ 2,000 11.8% 1-000-90-000-64300-6000 Materials 1,345 3,259 6,785 2,500 5,000 $ 2,500 100.0% 1-000-90-000-64300-8200 Capital Outlay 0 33,957 - - - $ - 0.0% Operations & Maintenance Security 1-000-90-000-64600-8200 Capital Outlay Additions - - 34,112 - - $ - 0.0% Operations & Maintenance/BTotals 2.0 2.0 2.0 $ 1,254,774 $ 1,369,348 $ 1,424,833 $ 1,347,277 $ 1,352,494 $ 5,217 0.4% 2/5/2016 Superintendent's Proposed Budget 143 February 8, 2016

Essex County Public Schools ~ Cost Center Profile ~ Cost Center Name: Debt Service & Transfers Cost Center 90 Cost Center Manager: County of Essex Cost Center Description: These are principal and interest payments for new High School. Per State Code, the County is responsible for borrowing and, therefore, this area has been transferred to County budget. Superintendent's Proposed Budget 144 February 8, 2016

Essex County Public Schools 2016-2017 Propsed Budget Account Description 14-15 FTE's 15-16 FTE's 16-17 FTE's 12-13 Act. Exp. 13-14 Act. Exp. 14-15 Act. Exp. 15-16 Adopted 16-17 Proposed $ Diff. % Diff. Debt Service & Transfers Debt Service& Transfers 1-000-90-000-67100-9100 Redemption of Principal 1,178,419 - - - - $ - 0.0% 1-000-90-000-67100-9200 Interest 1,174,386 - - - - $ - 0.0% 1-000-90-000-67300-9720 Transfer CB Gov. School Debt Service & Transfers Totals 0.0 0.0 0.0 $ 2,352,805 $ - $ - $ - $ - $ - 0.0% 2/5/2016 Superintendent's Proposed Budget 145 February 8, 2016

Essex County Public Schools ~ Cost Center Profile ~ Cost Center Name: Technology Budget Year 2016-2017 Cost Center 90 Cost Center Manager: Jon Barnes Director of Technology Cost Center Description: This Cost Center is the Technology Budget for the 2016-2017 School Year. This budget encompasses the technology needs of the entire school division. The budget is broken down into three main categories, Student/Instruction, Staff/Instruction, and Administration. Superintendent's Proposed Budget 146 February 8, 2016

Essex County Public Schools 2016-2017 Propsed Budget Account Description 14-15 FTE's 15-16 FTE's 16-17 FTE's 12-13 Act. Exp. 13-14 Act. Exp. 14-15 Act. Exp. 15-16 Adopted 16-17 Proposed $ Diff. % Diff. Technology Technology 1-000-90-000-68100-1120 Salaries 1.0 1.0 1.0 54,550 53,755 37,602 56,475 49,879 $ (6,596) -11.7% 1-000-90-000-68100-1620 Webmaster Supplement - - 1,016 1,500 1,500 $ - 0.0% 1-000-90-000-68100-1621 VPSA Technology Training 6,183 8,600 8,350 8,920 6,400 $ (2,520) -28.3% 1-000-90-000-68100-2100 FICA Benefits 4,307 4,710 3,569 5,117 4,420 $ (697) -13.6% 1-000-90-000-68100-2210 VRS Retirement Benefits 6,244 6,268 5,855 7,940 7,312 $ (628) -7.9% 1-000-90-000-68100-2300 Health Insurance Benefits 6,045 6,102 4,655 8,304 8,316 $ 12 0.1% 1-000-90-000-68100-2400 VRS Group Life Insurance 637 640 481 672 589 $ (83) -12.4% 1-000-90-000-68100-2600 Unemployment - - 87 87 52 $ (35) -40.4% 1-000-90-000-68100-2750 VRS Health Insurance Credit 594 597 428 599 554 $ (45) -7.5% 1-000-90-000-68100-3000 Purchased Service 21,052 4,644 - - 13,000 $ 13,000 100.0% 1-000-90-000-68100-3001 Service Contracts - - - - - $ - 0.0% 1-000-90-000-68100-5001 Telecommunications 95,076 80,880 63,716 95,000 96,060 $ 1,060 1.1% 1-000-90-000-68100-6000 Materials 11,297 7,282 9,277 12,785 12,785 $ - 0.0% 1-000-90-000-68100-6002 Materials TES 4,497 3,160 9,721 9,000 9,000 $ - 0.0% 1-000-90-000-68100-6003 Materials EIS 4,448 8,657 11,191 9,000 9,000 $ - 0.0% 1-000-90-000-68100-6004 Materials EHS 10,920 1,223 14,407 9,000 9,000 $ - 0.0% 1-000-90-000-68100-6040 Technology Software/Online Content 38,191 41,942 34,804 78,000 78,000 $ - 0.0% 1-000-90-000-68100-6050 Technology Non Capitalized - 6,723 29,206 26,760 25,600 $ (1,160) -4.3% 1-000-90-000-68100-6060 Technology Non Cap. Infrastructure - 20,525 27,611 15,000 3,500 $ (11,500) -76.7% 1-000-90-000-68100-8110 Technology Hardware Replacements 62,073 90,587 1,400 - - $ - 0.0% 1-000-90-000-68100-8120 Technology Infrastructure Replacements 12,028-18,700 25,000 25,000 $ - 0.0% 1-000-90-000-68100-8130 Capitalized Software Replacement - - - - - $ - 0.0% 1-000-90-000-68100-8210 Technology Hardware Additions 27,577 20,877 116,928 90,000 90,000 $ - 0.0% 1-000-90-000-68100-8220 Infrastructure Additions 67,441 40,722 - - - $ - 0.0% 1-000-90-000-68100-8230 Capitalized Software Additions $ - 0.0% 1-000-90-000-68100-8310 State Technology - VPSA - 0 167,600 178,400 179,200 $ 800 0.4% 2/5/2016 Superintendent's Proposed Budget 147 February 8, 2016

Essex County Public Schools 2016-2017 Propsed Budget Account Description 14-15 FTE's 15-16 FTE's 16-17 FTE's 12-13 Act. Exp. 13-14 Act. Exp. 14-15 Act. Exp. 15-16 Adopted 16-17 Proposed $ Diff. % Diff. Technology - continued Technology- Instructional Support 1-000-90-000-68200-1141 Technical Support 1.5 1.5 1.5 83,939 85,191 86,895 89,502 91,292 $ 1,790 2.0% 1-000-90-000-68200-2100 FICA Benefits 5,930 6,181 6,389 6,847 6,984 $ 137 2.0% 1-000-90-000-68200-2210 VRS 5,054 5,352 6,789 6,454 6,729 $ 275 4.3% 1-000-90-000-68200-2300 Health Insurance Benefits 10,695 11,970 14,061 16,608 16,632 $ 24 0.1% 1-000-90-000-68200-2400 VRS Group Life Insurance 516 546 557 546 542 $ (5) -0.8% 1-000-90-000-68200-2600 Unemployment - - 174 174 104 $ (70) -40.4% 1-000-90-000-68200-2750 RHCC 481 510 496 487 509 $ 23 4.7% 1-000-90-000-68200-3000 Purchased Service - 50 7,681 - - $ - 0.0% 1-000-90-000-68200-3001 Service Contracts - - - - - $ - 0.0% 1-000-90-000-68200-3230 Health Insurance Benefit Cons. Fee - - - - 360 $ 360 100.0% 1-000-90-000-68200-3330 PCORI Fees - - - - 120 $ 120 100.0% 1-000-90-000-68200-5200 Communications 472 753 813 - - $ - 0.0% 1-000-90-000-68200-5500 Travel 0-0 500 500 $ - 0.0% 1-000-90-000-68200-6000 Materials - - - - - $ - 0.0% 1-000-90-000-68200-6040 Technology Software/Online Content - - - - - $ - 0.0% 1-000-90-000-68200-8130 Capitalized Software Replacement - - - - - $ - 0.0% 1-000-90-000-68200-8200 Capital Outlay Additions - 26,130 - - - $ - 0.0% Technology Technology- Administration 1-000-90-000-68300-1110 Administration 1.0 1.0 1.0 64,258 74,902 75,992 78,272 79,837 $ 1,566 2.0% 1-000-90-000-68300-1620 Supplemental Compensation - - 600 600 600 $ - 0.0% 1-000-90-000-68300-2100 FICA Benefits 4,749 5,588 5,737 6,034 6,153 $ 120 2.0% 1-000-90-000-68300-2210 VRS Retirement Benefits 7,493 8,687 11,019 11,005 11,704 $ 699 6.4% 1-000-90-000-68300-2300 Health Insurance Benefits 5,115 5,985 7,030 8,304 8,316 $ 12 0.1% 1-000-90-000-68300-2400 VRS Group Life Insurance 765 887 904 931 942 $ 11 1.1% 1-000-90-000-68300-2600 Unemployment - - 87-52 $ 52 100.0% 1-000-90-000-68300-2750 VRS Health Insurance Credit 713 827 806 830 886 $ 57 6.8% 1-000-90-000-68300-3000 Purchased Service 816-12,888 - - $ - 0.0% 1-000-90-000-68300-5200 Communication - - - $ - 0.0% 1-000-90-000-68300-5500 Travel - - 0 600 600 $ - 0.0% 1-000-90-000-68300-6000 Materials 262 969 905 1,000 1,000 $ - 0.0% 1-000-90-000-68300-6040 Technology Software Online Content 1,100 0 5,291 5,000 5,000 $ - 0.0% Technology Totals 3.5 3.5 3.5 $ 625,518 $ 642,419 $ 811,719 $ 871,253 $ 868,030 $ (3,223) -0.4% 2/5/2016 Superintendent's Proposed Budget 149 February 8, 2016

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FINANCIAL SECTION Financial Summaries Grants Superintendent's Proposed Budget 151 February 8, 2016

Essex County Public Schools ~ Cost Center Profile ~ Cost Center Name: Federal Grants Title IIA Cost Center 29 Cost Center Manager: Cost Center Description: Dr. Lori Watrous, Assistant Superintendent for Instruction & Federal Programs Expenditures in this cost center support students of Essex County Public Schools (ECPS) through programs designed to supplement instruction aimed at student success. Title IIA funds are designed to supplement school division operating funds by Improving Teacher Quality. The purpose of Title IIA is to increase student academic achievement by improving teacher and administrator quality. Superintendent's Proposed Budget 152 February 8, 2016

Essex County Public Schools 2016-2017 Propsed Budget Account Description 14-15 FTE's 15-16 FTE's 16-17 FTE's 12-13 Act. Exp. 13-14 Act. Exp. 14-15 Act. Exp. 15-16 Adopted 16-17 Proposed $ Diff. % Diff. GRANTS FUND FEDERAL GRANTS Title II A Title II A 2-033-29-100-61100-1620 Supplemental Wages ES 21,450 18,600 9,438 28,000 13,370 $ (14,630) -52.3% 2-033-29-100-61100-2100 FICA Benefits 1,641 1,423 722 2,142 1,023 $ (1,119) -52.3% 2-033-29-100-61100-3000 Purchased Service 35,952 25,719 31,786 30,000 63,454 $ 33,454 111.5% 2-033-29-100-61100-5500 Travel 845 416 744 1,000 1,500 $ 500 50.0% 2-033-29-100-61310-6000 Materials 2,538 6,583-2,000 3,589 $ 1,589 79.5% 2-033-39-100-61100-1620 Supplemental Wages SEC 21,175 15,950 2,513 28,000 13,370 $ (14,630) -52.3% 2-033-39-100-61100-2100 FICA Benefits 1,618 1,216 192 2,142 1,023 $ (1,119) -52.3% 2-033-39-100-61100-3000 Purchased Service 24,873 15,944 24,779 30,000 55,000 $ 25,000 83.3% 2-033-39-100-61100-5500 Travel 1,418 311 1,023 1,000 1,500 $ 500 50.0% 2-033-39-100-61310-6000 Materials 1,868 520 849 2,000 3,589 $ 1,589 79.5% Title II A Totals 0.0 0.0 $ 113,377 $ 86,682 $ 72,045 $ 126,284 $ 157,418 $ 85,372 24.7% 2/5/2016 Superintendent's Proposed Budget 153 February 8, 2016

Essex County Public Schools ~ Cost Center Profile ~ Cost Center Name: Special Education IDEA VI-B (611) and Preschool (619) Grants Cost Center 29 Cost Center Manager: Director of Special Education and Student Services Cost Center Description: The Individual with Disabilities Education Act (IDEA) federal grant funding is used to help meet the educational needs of children with disabilities for the K-12 population. The grant provides funding to help the school division implement individualized education plans (IEP s), support academic programs, provide materials, and technology for children with disabilities in grades K-12. The grant also funds special teacher and paraprofessional salaries. The Preschool grant provides funding to support special education services for children with disabilities in the Preschool population, ages 2-5. Superintendent's Proposed Budget 154 February 8, 2016

Essex County Public Schools 2016-2017 Propsed Budget Account Description 14-15 FTE's 15-16 FTE's 16-17 FTE's 12-13 Act. Exp. 13-14 Act. Exp. 14-15 Act. Exp. 15-16 Adopted 16-17 Proposed $ Diff. % Diff. IDEA VI-B Special Ed VI-B 2-051-29-200-61100-1120 Teacher Salaries 4.25 3.00 3.00 94,954 189,439 107,878 166,152 139,877 $ (26,276) -15.8% 2-051-29-200-61100-1130 Other Salaries 1.00-3,749 39,603 70,310 34,866 $ (35,444) -50.4% 2-051-29-200-61100-1151 Paraprofessional Salaries 7.00 7.00 7.00 167,822 138,298 107,230 147,249 156,615 $ 9,366 6.4% 2-051-29-200-61100-1520 Substitute Salaries - - 4,092 5,000 5,500 $ 500 10.0% 2-051-29-200-61100-1620 Supplemental Wages - 1,400 - - - $ - 0.0% 2-051-29-200-61100-2100 FICA Benefits 18,559 23,298 19,109 29,736 25,770 $ (3,967) -13.3% 2-051-29-200-61100-2210 VRS Retirement Benefits 30,242 38,157 32,559 30,808 40,531 $ 9,723 31.6% 2-051-29-200-61100-2220 VRS Hybrid - - 2,144 2,796 2,935 $ 139 5.0% 2-051-29-200-61100-2300 Health Insurance Benefits 27,900 46,272 34,329 66,432 83,160 $ 16,728 25.2% 2-051-29-200-61100-2400 VRS Group Life Insurance 3,085 3,894 2,850 4,566 3,910 $ (656) -14.4% 2-051-29-200-61100-2510 VLDP - - 43 57 60 $ 3 4.7% 2-051-29-200-61100-2600 Unemployment - - 1,138 1,068 520 $ (548) -51.3% 2-051-29-200-61100-2750 VRS Health Insurance Credit 2,837 3,633 2,556 4,067 3,678 $ (389) -9.6% 2-051-29-200-61100-3000 Purchased Service - 3,683 1,125 5,000 5,000 $ - 0.0% 2-051-29-200-61100-3001 Contracted Service 10,866 - - 5,000 50,000 $ 45,000 900.0% 2-051-29-200-61100-5500 Travel 580 1,211-1,000 500 $ (500) -50.0% 2-051-29-200-61100-6030 Instructional Supplies 53,600 18,339 16,938 6,000 4,335 $ (1,665) -27.8% 2-051-39-200-61100-1120 Teacher Salaries 1.00 1.00 42,279 42,120-45,000 - $ (45,000) -100.0% 2-051-39-200-61100-1151 Paraprofessional Salaries 1.00 15,784 - - - 22,252 $ 22,252 100.0% 2-051-39-200-61100-2100 FICA Benefits 3,867 3,227-3,443 1,702 $ (1,740) -50.6% 2-051-39-200-61100-2210 VRS Retirement Benefits 6,770 4,911-6,327 3,262 $ (3,065) -48.4% 2-051-39-200-61100-2300 Health Insurance Benefits 8,370 0-8,304 8,316 $ 12 0.1% 2-051-39-200-61100-2400 VRS Group Life Insurance 691 501-536 263 $ (273) -51.0% 2-051-39-200-61100-2600 Unemployment - - - 87 52 $ (35) -40.4% 2-051-39-200-61100-2750 VRS Health Insurance Credit 645 468-477 247 $ (230) -48.2% 2-051-39-200-61100-3000 Purchased Service Sec 220 1,943-2,000 2,000 $ - 0.0% 2-051-39-200-61100-5500 Travel - - - 1,000 1,000 $ - 0.0% 2-051-39-200-61100-6030 Materials - - 2,705 3,000 9,000 $ 6,000 200.0% IDEA VI-B Special Ed Totals 12.25 12.00 11.00 $ 489,071 $ 524,542 $ 374,300 $ 615,415 $ 605,350 $ (10,065) -1.6% 2/5/2016 Superintendent's Proposed Budget 155 February 8, 2016

Essex County Public Schools 2016-2017 Propsed Budget Account Description 14-15 FTE's 15-16 FTE's 16-17 FTE's 12-13 Act. Exp. 13-14 Act. Exp. 14-15 Act. Exp. 15-16 Adopted 16-17 Proposed $ Diff. % Diff. Preschool 619 Pre-K 619 2-053-29-200-61100-1620 Supplemental Wages - Driver 9,289 8,870-10,000 8,000 $ (2,000) -20.0% 2-053-29-200-61100-2100 FICA Benefits 711 - - 765 612 $ (153) -20.0% 2-053-29-200-61100-3000 Professional In-Service & PT Services - - 2,155 5,370 6,100 $ 730 13.6% 2-053-29-200-61100-5500 Travel - - - 0 1,500 $ 1,500 100.0% 2-053-29-200-61100-6030 Instructional Supplies 16,878 13,010 9,244 5,365 2,883 $ (2,482) -46.3% $ - Preschool 619 Totals 0.00 0.00 $ 26,878 $ 21,880 $ 11,399 $ 21,500 $ 19,095 $ (2,405) -11.2% 2/5/2016 Superintendent's Proposed Budget 157 February 8, 2016

Essex County Public Schools ~ Cost Center Profile ~ Cost Center Name: Perkins Grant Cost Center 39 Cost Center Manager: Cost Center Description: Chandra Smotherman- Career and Technical Education Coordinator The Carl D. Perkins Career and Technical Education Grant is a source of federal funds that emphasizes student academic achievement in career and technical education. The purpose of the grant is to increase awareness of technical education, strengthen the connections between secondary education and postsecondary education and improve accountability. Superintendent's Proposed Budget 158 February 8, 2016

Essex County Public Schools 2016-2017 Propsed Budget Account Description 14-15 FTE's 15-16 FTE's 16-17 FTE's 12-13 Act. Exp. 13-14 Act. Exp. 14-15 Act. Exp. 15-16 Adopted 16-17 Proposed $ Diff. % Diff. Perkins Perkins 2-055-39-300-61100-1620 Supplemental Wages 1,610 1,500 1,500 1,500 1,500 $ - 0.0% 2-055-39-300-61100-2100 FICA Benefits - - - - - $ - 0.0% 2-055-39-300-61100-3000 Purchased Services 7,380 5,402 6,226 5,586 5,586 $ - 0.0% 2-055-39-300-61100-5500 Travel 1,496 0 994 1,000 1,000 $ - 0.0% 2-055-39-300-61100-8200 Equipment Business 23,950 22,391 25,187 25,275 25,275 $ - 0.0% $ - Perkins Totals 0.00 0.00 $ 34,436 $ 29,293 $ 33,907 $ 33,362 $ 33,362 $ - 0.0% 2/5/2016 Superintendent's Proposed Budget 159 February 8, 2016

Essex County Public Schools ~ Cost Center Profile ~ Cost Center Name: Federal Grants Title III Cost Center 29 Cost Center Manager: Cost Center Description: Dr. Lori Watrous, Assistant Superintendent for Instruction & Federal Programs Expenditures in this cost center support students of Essex County Public Schools (ECPS) through programs designed to supplement instruction aimed at student success. Title III supports ECPS students with Language Instruction for Limited English Proficient and Immigrant Students. Title III funds are obtained through a local consortium and support student language acquisition. Superintendent's Proposed Budget 160 February 8, 2016

Essex County Public Schools 2016-2017 Propsed Budget Account Description 14-15 FTE's 15-16 FTE's 16-17 FTE's 12-13 Act. Exp. 13-14 Act. Exp. 14-15 Act. Exp. 15-16 Adopted 16-17 Proposed $ Diff. % Diff. Title III A Title III A 2-035-29-100-61100-1620 Supplemental Salaries - - 2,231 2,850 950 $ (1,900) -66.7% 2-035-29-100-61100-2100 FICA Benefits - - 170 218 73 $ (145) -66.7% 2-035-29-100-61100-2600 Unemployment Benefit 8 $ - 0.0% 2-035-29-100-61100-3000 Purchased Service - - - - - $ - 0.0% 2-035-29-100-61100-6030 Materials 3,050 0 2,931 1,093 2,000 $ 907 83.0% Title III A Totals 0.00 0.00 $ 3,050 $ - $ 5,341 $ 4,161 $ 3,023 $ (1,138) -27.4% 2/5/2016 Superintendent's Proposed Budget 161 February 8, 2016

Essex County Public Schools ~ Cost Center Profile ~ Cost Center Name: Federal Grants Title VI, Part B, subpart 2 Cost Center 39 Cost Center Manager: Cost Center Description: Dr. Lori Watrous, Assistant Superintendent for Instruction & Federal Programs Expenditures in this cost center support students of Essex County Public Schools (ECPS) through programs designed to supplement instruction aimed at student success. Title VI funds are designed to supplement school division operating funds by supporting Rural and Low Income School Programs. The purpose of Title VI is to supplement programs to support student academic achievement in schools in which 20% or more children come from homes from below the poverty line. Superintendent's Proposed Budget 162 February 8, 2016

Essex County Public Schools 2016-2017 Propsed Budget Account Description 14-15 FTE's 15-16 FTE's 16-17 FTE's 12-13 Act. Exp. 13-14 Act. Exp. 14-15 Act. Exp. 15-16 Adopted 16-17 Proposed $ Diff. % Diff. Title VI Part B Rural & Low Income Title VI Part B Rural & Low Income 2-042-39-100-61100-1121 Supplemental Salaries 0.20 0.25 945 0 10,549 10,867 16,000 $ 5,134 47.2% 2-042-39-100-61100-2100 FICA Benefits 72 0 778 831 1,224 $ 393 47.2% 2-042-39-100-61100-2210 VRS Retirement Benefits - - 1,530 1,528 2,346 $ 818 53.5% 2-042-39-100-61100-2300 Health Insurance Benefits - - 1,416 1,661 2,079 $ 418 25.2% 2-042-39-100-61100-2400 VRS Group Life Insurance - - 126 129 189 $ 59 46.0% 2-042-39-100-61100-2600 Unemployment - - 17 17 13 $ (4) -25.5% 2-042-39-100-61100-2750 VRS Health Insurance Credit - - 112 115 178 $ 62 54.2% 2-042-39-100-61100-3000 Purchased Service 17,605 21,092 8,330 39,630 30,000 $ (9,630) -24.3% 2-042-39-100-61100-5500 Travel 1,101 995 - - - $ - 0.0% 2-042-39-100-61100-6030 Materials 9,545 3,166 12,571 438 5,000 $ 4,562 1041.6% Title VI Part B Rural & Low Totals 0.00 0.20 0.25 $ 29,269 $ 25,252 $ 35,428 $ 55,216 $ 57,028 $ 1,812 3.3% 2/5/2016 Superintendent's Proposed Budget 163 February 8, 2016

Essex County Public Schools ~ Cost Center Profile ~ Cost Center Name: Federal Grants Title I Cost Center 29 Cost Center Manager: Cost Center Description: Dr. Lori Watrous, Assistant Superintendent for Instruction & Federal Programs Expenditures in this cost center support students of Essex County Public Schools (ECPS) through programs designed to supplement instruction aimed at student success. Title I funds are designed to supplement school division operating funds by Improving the Academic Achievement of the Disadvantaged. The purpose of Title I is to ensure all children receive a high-quality education and achieve at a proficient or higher level on state academic assessments. Superintendent's Proposed Budget 164 February 8, 2016

Essex County Public Schools 2016-2017 Propsed Budget Account Description 14-15 FTE's 15-16 FTE's 16-17 FTE's 12-13 Act. Exp. 13-14 Act. Exp. 14-15 Act. Exp. 15-16 Adopted 16-17 Proposed $ Diff. % Diff. Title I - Part A Title I - Part A 2-029-29-100-61100-1121 Literacy Coaches 2.30 1.60 1.60 153,069 168,996 178,640 112,476 114,581 $ 2,105 1.9% 2-029-29-100-61100-1121 Match Coach 1.00 0.80 0.75 - - - 43,466 41,515 $ (1,951) -4.5% 2-029-29-100-61100-1120 Teachers English/Math 2.00 2.00 - - - 90,000 80,478 $ (9,522) -10.6% 2-029-29-100-61100-1520 Substitute - - - - - $ - 0.0% 2-029-29-100-61100-1620 Supplemental Wages 22,379 17,613-7,500 7,500 $ - 0.0% 2-029-29-100-61100-1623 Tutoring 38,325 15,191 45,256 49,000 49,000 $ - 0.0% 2-029-29-100-61100-2100 FICA Benefits 14,447 15,079 16,717 23,137 22,420 $ (717) -3.1% 2-029-29-100-61100-2210 VRS Retirement Benefits 18,035 19,640 25,903 33,700 23,115 $ (10,585) -31.4% 2-029-29-100-61100-2220 VRS Hybrid Retirement Benefits - - - - 11,567 $ 11,567 100.0% 2-029-29-100-61100-2300 Health Insurance Benefits 11,160 12,194 12,741 39,859 36,175 $ (3,685) -9.2% 2-029-29-100-61100-2400 VRS Group Life Insurance 1,841 2,004 2,126 2,927 2,792 $ (135) -4.6% 2-029-29-100-61100-2510 VLPD - - - - 568 $ 568 100.0% 2-029-29-100-61100-2600 Unemployment - - 486 419 250 $ (169) -40.4% 2-029-29-100-61100-2750 VRS Health Insurance Credit 1,687 1,870 1,893 2,607 2,626 $ 19 0.7% 2-029-29-100-61100-3000 Purchased Service 71,032 140,446 56,505 78,865 57,831 $ (21,034) -26.7% 2-029-29-100-61100-4000 Internal Services - 3,360 3,360 3,360 3,360 $ - 0.0% 2-029-29-100-61100-5500 Other Charges - Travel 264 - - - - $ - 0.0% 2-029-29-100-61100-6000 Materials 35,607 17,850 84,328 500 35,670 $ 35,170 7034.0% ` 2-029-29-100-61100-6001 Parental Involvement 525 - - 1,000 1,000 $ - 0.0% 2-029-29-100-61100-6030 Instructional Materials - - 18,992 22,560 22,560 $ - 0.0% $ - 0.0% 2-029-29-100-61310-1110 Administration 7,849 - - - - $ - 0.0% 2-029-29-100-61310-1150 Clerical Salaries 567 - - - - $ - 0.0% 2-029-29-100-61310-2100 FICA Benefits 915 - - - - $ - 0.0% 2-029-29-100-61310-2210 VRS Retirement Benefits 465 - - - - $ - 0.0% 2-029-29-100-61310-2300 Health Insurance Benefits 93 - - - - $ - 0.0% 2-029-29-100-61310-2400 VRS Group Life Insurance 87 - - - - $ - 0.0% 2-029-29-100-61310-2750 VRS Health Insurance Credit - - - - - $ - 0.0% 2-029-29-100-61310-3000 Purchased Service - 0 7,080 6,999 6,999 $ - 0.0% Title I - Part A Totals 3.30 4.40 4.35 $ 378,347 $ 414,244 $ 454,029 $ 518,375 $ 520,005 $ 1,631 0.3% 2/5/2016 Superintendent's Proposed Budget 165 February 8, 2016

Essex County Public Schools ~ Cost Center Profile ~ Cost Center Name: Federal Grants Title I (ARRA) Cost Center 29 Cost Center Manager: Cost Center Description: Dr. Lori Watrous, Assistant Superintendent for Instruction & Federal Programs Expenditures in this cost center support students of Essex County Public Schools (ECPS) through programs designed to supplement instruction aimed at student success. Title I funds are designed to supplement school division operating funds by Improving the Academic Achievement of the Disadvantaged. The purpose of Title I is to ensure all children receive a high-quality education and achieve at a proficient or higher level on state academic assessments. Superintendent's Proposed Budget 166 February 8, 2016

Essex County Public Schools 2016-2017 Propsed Budget Account Description 14-15 FTE's 15-16 FTE's 16-17 FTE's 12-13 Act. Exp. 13-14 Act. Exp. 14-15 Act. Exp. 15-16 Adopted 16-17 Proposed $ Diff. % Diff. Title I ARRA - School Improvement Title I ARRA - School Improvement 2-205-061901-1120-200-100 Teacher Salaries 173,951 - - - - - 0.0% 2-205-061901-1140-200-100 Other Salaries 4,530 - - - - - 0.0% 2-205-061901-1620-200-100 Supplements 64,666 - - - - - 0.0% 2-205-061901-2100-200-100 FICA Benefits 17,976 - - - - - 0.0% 2-205-061901-2210-200-100 VRS Retirement Benefits 16,767 - - - - - 0.0% 2-205-061901-2300-200-100 Health Insurance Benefits 9,300 - - - - - 0.0% 2-205-061901-2400-200-100 VRS Group Life Insurance 1,711 - - - - - 0.0% 2-205-061901-2750-200-100 VRS Health Insurance Credit 1,596 - - - - - 0.0% 2-205-061901-3000-200-100 Purchased Service 89,554 - - - - - 0.0% 2-205-061901-5500-200-100 Travel 0 - - - - - 0.0% 2-205-061901-6000-200-100 Materials 3,664 - - - - - 0.0% - Title I ARRA - School Impro Totals 0.00 0.00 0.00 $ 383,715 $ - - - - $ - 0.0% ARRA Fiscal Stabilization ARRA Basic Aid ARRA Education Job Fund ARRA Special Education ARRA Preschool ARRA Technology ARRA Title I School Improvement 2/5/2016 Superintendent's Proposed Budget 167 February 8, 2016

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FINANCIAL SECTION Financial Summaries Child Nutrition Superintendent's Proposed Budget 169 February 8, 2016

Essex County Public Schools ~ Cost Center Profile ~ Cost Center Name: Child Nutrition Cost Center 90 Cost Center Manager: Cost Center Description: Supervisor of Child Nutrition Programs The Essex County Public School Child Nutrition Services, as a partner in education, contributes to a successful academic experience. We provide an innovative, nutritious and cost efficient program which strives to encourage a lifetime of good nutrition. Superintendent's Proposed Budget 170 February 8, 2016

Essex County Public Schools 2016-2017 Propsed Budget Account Description 14-15 FTE's 15-16 FTE's 16-17 FTE's 12-13 Act. Exp. 13-14 Act. Exp. 14-15 Act. Exp. 15-16 Adopted 16-17 Proposed $ Diff. % Diff. Child Nutrition Child Nutrition 3-000-90-000-65100-1130 Other Prof. Salaries & Wages 1.00 1.00 1.00-23,636 31,420 45,835 30,600 $ (15,235) -33.2% 3-000-90-000-65100-1150 Clerical Salaries 16,203 14,473 - - - $ - 0.0% 3-000-90-000-65100-1181 Summer School 4,536 6,374 4,218 4,680 4,850 $ 170 3.6% 3-000-90-000-65100-1182 Facilities Use 605 324 483 750 500 $ (250) -33.3% 3-000-90-000-65100-2100 FICA Benefits 1,458 2,837 1,198 3,922 2,750 $ (1,172) -29.9% 3-000-90-000-65100-2220 VRS Hybrid Retirement Benefits - 2,721 1,613 5,566 4,486 $ (1,080) -19.4% 3-000-90-000-65100-2300 Health Insurance Benefits 2,790 3,035 7,184 8,304 8,316 $ 12 0.1% 3-000-90-000-65100-2400 VRS Group Life Insurance - 278 132 545 361 $ (184) -33.8% 3-000-90-000-65100-2510 VLPD - - - - 216 0.0% 3-000-90-000-65100-2600 Unemployment - - 4 87 52 $ (35) -40.4% 3-000-90-000-65100-2700 Workers Compensation - - - 1,000 1,000 $ - 0.0% 3-000-90-000-65100-2750 VRS Health Insurance Credit - 259 118 486 340 $ (146) -30.1% 3-000-90-000-65100-3000 Purchased Service - - 1,250 3,000 7,000 $ 4,000 133.3% 3-000-90-000-65100-3230 Health Insurance Benefit Con. Fee - - - - 1,020 $ 1,020 100.0% 3-000-90-000-65100-3330 PCORI Fees - - - - 420 $ 420 100.0% 3-000-90-000-65100-5200 Communication - 23 77 300 300 $ - 0.0% 3-000-90-000-65100-5500 Travel 263 - - 275 250 $ (25) -9.1% 3-000-90-000-65100-6000 Materials & Supplies 1,359 29,148 444 250 500 $ 250 100.0% 3-000-90-000-65100-6002 Food Summer School - 1,076 5,969 5,500 6,500 $ 1,000 18.2% 3-000-90-000-65100-8100 Capital Outlay Replacements - 7,409 - - 12,500 $ 12,500 100.0% 3-021-90-000-65100-1160 Manager TES 1.00 1.00 1.00 19,938 20,210 25,614 26,383 26,910 $ 526 2.0% 3-021-90-000-65100-1180 Substitute TES 1,770 1,410 4,255 3,200 4,650 $ 1,450 45.3% 3-021-90-000-65100-1190 Food Service Workers TES 3.50 4.00 4.00 43,406 44,104 47,654 50,680 53,274 $ 2,593 5.1% 3-021-90-000-65100-2100 Fica TES 4,374 4,782 5,740 6,140 6,490 $ 350 5.7% 3-021-90-000-65100-2210 VRS TES 6,670 6,678 8,034 8,508 9,912 $ 1,404 16.5% 3-021-90-000-65100-2300 Health Insurance Benefits TES 12,555 6,219 12,797 24,912 33,264 $ 8,352 33.5% 3-021-90-000-65100-2400 GLI TES 665 666 764 917 954 $ 37 4.0% 3-021-90-000-65100-2600 Unemployment - - 490 436 260 $ (176) -40.4% 3-021-90-000-65100-2750 RHCC TES 220 224 272 280 299 $ 19 6.8% 3-021-90-000-65100-3000 Purchased Service TES 10,052 21,095 7,256 6,800 6,000 $ (800) -11.8% 3-021-90-000-65100-6000 Materials TES - 3,985 10,855 15,000 15,000 $ - 0.0% 3-021-90-000-65100-6002 Food TES 172,372 131,257 176,796 175,000 185,600 $ 10,600 6.1% 3-021-90-000-65100-8100 Capital Outlay - - 15,073 - - $ - 0.0% 2/5/2016 Superintendent's Proposed Budget 171 February 8, 2016

Essex County Public Schools 2016-2017 Propsed Budget Account Description 14-15 FTE's 15-16 FTE's 16-17 FTE's 12-13 Act. Exp. 13-14 Act. Exp. 14-15 Act. Exp. 15-16 Adopted 16-17 Proposed $ Diff. % Diff. 3-023-90-000-65100-1160 Manager EIS 1.00 1.00 1.00 18,036 26,291 17,178 21,232 21,657 $ 424 2.0% 3-023-90-000-65100-1180 Substitute EIS 10,519 7,227 2,761 3,000 3,000 $ - 0.0% 3-023-90-000-65100-1190 Food Service Workers EIS 3.00 3.00 3.00 31,998 30,616 38,179 37,150 37,149 $ (1) 0.0% 3-023-90-000-65100-2100 Fica EIS 3,936 4,200 4,195 4,696 4,728 $ 32 0.7% 3-023-90-000-65100-2210 VRS EIS 7,083 6,674 4,427 6,271 5,114 $ (1,157) -18.5% 3-023-90-000-65100-2220 VRS Hybrid - - 2,631 2,682 2,722 $ 40 1.5% 3-023-90-000-65100-2300 Health Insurance Benefits EIS 14,880 18,657 16,143 24,912 24,948 $ 36 0.1% 3-023-90-000-65100-2400 GLI EIS 697 668 679 695 700 $ 5 0.7% 3-023-90-000-65100-2510 VLPD - - 142 144 144 $ - 0.0% 3-023-90-000-65100-2600 Unemployment - - 455 349 208 $ (141) -40.4% 3-023-90-000-65100-2750 RHCC EIS 238 291 219 225 240 $ 15 6.8% 3-023-90-000-65100-2800 Other Benefits - - 444 - - $ - 0.0% 3-023-90-000-65100-3000 Purchased Service EIS 154 9,801 7,918 15,000 6,000 $ (9,000) -60.0% 3-023-90-000-65100-6000 Materials EIS - 3,978 11,014 12,000 6,000 $ (6,000) -50.0% 3-023-90-000-65100-6002 Food EIS 118,360 86,518 95,488 110,000 105,000 $ (5,000) -4.5% 3-033-90-000-65100-1160 Manager EHS 1.00 1.00 1.00 38,282 30,532 31,143 32,077 32,719 $ 641 2.0% 3-033-90-000-65100-1180 Substitute EHS 3,155 1,279 1,929 2,000 2,100 $ 100 5.0% 3-033-90-000-65100-1190 Food Service Workers EHS 3.00 3.00 3.00 30,501 41,895 42,153 43,879 44,757 $ 878 2.0% 3-033-90-000-65100-2100 Fica EHS 4,197 4,573 4,739 5,964 6,087 $ 124 2.1% 3-033-90-000-65100-2210 VRS EHS 8,134 8,613 9,287 9,425 9,809 $ 385 4.1% 3-033-90-000-65100-2300 Health InsuranceBenefits EHS 21,390 18,657 23,270 24,912 33,264 $ 8,352 33.5% 3-033-90-000-65100-2400 GL EHS 813 860 877 904 919 $ 15 1.6% 3-033-90-000-65100-2600 Unemployment - - 386 349 208 $ (141) -40.4% 3-033-90-000-65100-2750 RHCC EHS 332 339 330 340 363 $ 23 6.8% 3-033-90-000-65100-3000 Purchased Service EHS 157 9,991 2,644 5,750 6,000 $ 250 4.3% 3-033-90-000-65100-6000 Materials EHS - 6,313 4,932 8,700 5,425 $ (3,275) -37.6% 3-033-90-000-65100-6002 Food EHS 104,718 84,588 82,858 100,000 95,000 $ (5,000) -5.0% Food Service Totals 13.50 14.00 14.00 $ 716,815 $ 734,784 $ 776,132 $ 871,411 $ 878,832 $ 7,421 0.9% 2/5/2016 Superintendent's Proposed Budget 173 February 8, 2016

FINANCIAL SECTION Financial Summaries Child Nutrition Superintendent's Proposed Budget 174 February 8, 2016

DRAFT Essex County Public Schools CAPITAL IMPROVEMENT PLAN Fiscal Years 2016-2017 through 2020-2021 Superintendent's Proposed Budget 175 February 8, 2016 2/5/2016

CAPITAL IMPROVEMENT PLAN (CIP) for FISCAL YEARS 2017-2021 TABLE of CONTENTS Section Section Name Page A Introduction 3 5 CIP Overview 6 CIP Budget Development Calendar B Budget Summary 7 9 CIP Summary C School Details and Project Descriptions 11 12 Tappahannock Elementary School 14 Essex Intermediate School 16 Essex High School 18 Other Facilities D Project Descriptions (Technology Projects) 19 Technology E Project Descriptions (Transportation Projects) 21 Transportation Superintendent's Proposed Budget 176 February 8, 2016

Section A INTRODUCTION Superintendent's Proposed Budget 177 February 8, 2016

Essex County Public Schools: 5-Year Capital Improvement Plan (CIP) Budget Fiscal Year 2016-2017 through Fiscal Year 2020-2021 This page intentionally left blank Superintendent's Proposed Budget 178 February 8, 2016

ESSEX COUNTY PUBLIC SCHOOLS CAPITAL IMPROVEMENT PLAN: CIP BUDGET OVERVIEW The School Division's Capital Improvement Budget is a part of the larger Capital Improvement Program of Essex County (County), which essentially makes it a proposed planning document. The Capital Improvement Program (CIP), as adopted by the County Board of Supervisors, is an indication of the capital projects that the School Division intends to pursue; the expected timing and approximate cost for each project and program area; and the anticipated levels of capital improvement financing. Once the capital projects are underway, the County and the School Division maintain the actual accounts; however, the School Division awards contracts and monitors progress. The school division is responsible for verifying that all work has been performed in conformity with contract terms. In fulfilling this responsibility, the school division relies on a combination of school division personnel, county personnel, and in some instances, outside professionals. Once the work has been reviewed, school staff then authorizes and generates payment. The School Board Finance Department then forwards reimbursement requests to the County for approved CIP-related costs. The calendar for the budget cycle is shown on the following page. Superintendent's Proposed Budget 179 February 8, 2016

Essex County Public Schools: 5-Year Capital Improvement Plan (CIP) Budget BUDGET DEVELOPMENT CALENDAR for Fiscal Years 2017-2021 Month Fall 2015 Fall 2015 Fall 2015 January 2016 February 2016 March 2016 April/May 2016 Activity Develop Capital Improvement Budget Calendar Discuss Preliminary Projects Submit Draft Projects to County Review with School Board Presentation of Proposed Capital Improvement Plan as part of Superintendent's Proposed Budget School Board Adoption of FY2014-2019 Capital Improvement Plan County Review and Approval of Capital Improvement Plan Budget Superintendent's Proposed Budget 180 February 8, 2016

Section B BUDGET SUMMARY Superintendent's Proposed Budget 181 February 8, 2016

Essex County Public Schools: 5-Year Capital Improvement Plan (CIP) Budget Fiscal Year 2015-2016 through Fiscal Year 2019-2020 This page intentionally left blank Superintendent's Proposed Budget 182 February 8, 2016

Essex County Public Schools: 5-Year Capital Improvement Plan (CIP) Budget Fiscal Year 2016-2017 through Fiscal Year 2020-2021 Priority Code FY2016/17 FY 2017/18 FY 2018/19 FY 2019/20 FY 2020/21 TOTAL (FY17-FY21) Other Bus Garage Expansion (Amount TBD) 2 450,000 - - - 450,000 SBO/Central Office Roof Replacement 3 - - 110,000-110,000 TES Bus Loop / SBO Pavement Replace 3 - - - $125,000 125,000 Other Projects Sub-Total $ 450,000 $ - $ 110,000 $ 125,000 $ - $ 685,000 Facility Projects Total $ 1,126,000 $ 3,726,000 $ 3,136,000 $ 151,000 9,026,000 - $ $ 17,165,000 Technology Projects Classroom Technology (TIP) 3 468,000 - - - - 468,000 Network Switches 3 150,000 - - - - 150,000 VoIP Telecommunications 3 170,000 - - - - 170,000 Student Computer Casework 3 55,000 - - - - 55,000 Server Refresh 3-50,000 - - - 50,000 Storage Area Network (SAN) 3-50,000 - - - 50,000 Wireless Equipment 3-80,000 - - - 80,000 Electronic Locks & Access Control 2 50,000 - - - - 50,000 Technology Projects Total $ 893,000 $ 180,000 $ - $ - $ - $ 1,073,000 Transportation Projects Vehicle Replacement 2 & 3 20,000 20,000 20,000 20,000 20,000 100,000 Transportation Projects Total $ 20,000 $ 20,000 $ 20,000 $ 20,000 $ 20,000 $ 100,000 GRAND TOTAL: Facilities, Technology, & Transpo $ 2,039,000 $ 3,926,000 $ 3,156,000 $ 171,000 $ 9,046,000 $ 18,338,000 Priority Codes 1 = Required by Ordinance or Code; 2 = Essential to the safety of citizens or employees; 3 = Necessary to maintain service levels; 4 = Desired Superintendent's Proposed Budget 184 February 8, 2016

Section C PROJECT DESCRIPTIONS Facility Projects Superintendent's Proposed Budget 185 February 8, 2016

Tappahannock Elementary School 205 Elementary School Circle, Tappahannock, VA 22560 TYPE of SCHOOL Elementary GRADES SERVED Pre-K through 4 SIZE of SITE 14.37 Acres AREA of BUILDING 58,000 sq ft COMPLETION DATE (Original Building) 1977 COMPLETION DATE (Improvements) Pre K & K sections,administration Area 2001 STUDENT ENROLLMENT (9-30-2014) K-4 566 and PK 42 EFFECTIVE CAPACITY 690 Superintendent's Proposed Budget 186 February 8, 2016

Essex County Public Schools: 5-Year Capital Improvement Plan (CIP) Budget Fiscal Year 2015-2016 through Fiscal Year 2019-2020 TAPPAHANNOCK ELEMENTARY SCHOOL Project Description Year Amount HVAC Replacement Begin a scheduled replacement of HVAC units that date back to 1977. FY 20167- FY 2021 $ 70,000 Lighting Retrofit T-12 flourescent bulbs are being phased out. This leaves existing T-12 fixtures to be retrofitted with T-8 or LED technology. FY 2017 - FY 2021 $ 60,000 Second Grade Building Renovation Building in its entirety is aged. Operating systems are outdated to include electrical, plumbing, HVAC, data and life safety. FY 2018/19 $ 3,000,000 Main Building Renovation Building interior is aged. Operating systems are outdated to include electrical, plumbing, HVAC, food preparation, data and life safety. FY 2000/21 $ 9,000,000 Site Reconfiguration Site parking for staff and visitors as well as pick-up needs to be logistically coordinated for safer pedestrian and traffic flow. FY 2017/18 $ 1,000,000 Superintendent's Proposed Budget 187 February 8, 2016

Essex Intermediate School 912 Intermediate School Circle, Tappahannock, VA 22560 TYPE of SCHOOL Intermediate GRADES SERVED Grades 5-8 SIZE of SITE 18.11 acres AREA of BUILDING 91,390 sq ft COMPLETION DATE (Original Building) 1951 COMPLETION DATE (Improvements) STUDENT ENROLLMENT (9-30-2014) 444 EFFECTIVE CAPACITY 580 1961 Gym / 1989 Art & Band / 2001 Media & 8th Grd 2008 Classroom / Kitchen Additions & Renovations Superintendent's Proposed Budget 188 February 8, 2016

Essex County Public Schools: 5-Year Capital Improvement Plan (CIP) Budget Fiscal Year 2015-2016 through Fiscal Year 2019-2020 ESSEX INTERMEDIATE SCHOOL Project Description Year Amount Eliminate Oil Boiler Boiler is circa 1960's. It is used to heat the gymnasium and both locker room areas.the operational portion is antiquated. FY 2016/17 $ 150,000 Gym Locker Renovation Locker rooms are circa 1960's. The tile and fixtures have deteriorated over time.these areas lacked attention during the last renovation. FY 2017/18 $ 200,000 Building Renovation (future) This continuing process would aid in keeping our facilities functionally better prepared for our students and staff. TBD TBD Superintendent's Proposed Budget 189 February 8, 2016

Essex High School 833 High School Circle, Tappahannock, VA 22560 TYPE of SCHOOL High GRADES SERVED Grades 9-12 SIZE of SITE 51.8 acres AREA of BUILDING 116,700 sq ft COMPLETION DATE (Original Building) 1970 COMPLETION DATE (Improvements) 2014 New Classrooms & Total Renovation STUDENT ENROLLMENT (9-30-2014) 476 EFFECTIVE CAPACITY 620 Superintendent's Proposed Budget 190 February 8, 2016

Essex County Public Schools: 5-Year Capital Improvement Plan (CIP) Budget Fiscal Year 2015-2016 through Fiscal Year 2019-2020 ESSEX HIGH SCHOOL Project Description Year Amount Athletic Facilties After a discusion with the School Board, the proposed budget was increased to $3 million. Below is the prior listed of items to be completed. FY 2016/17 & FY 2017/18 $ 3,000,000 Prior Listing Tennis Courts New construction of courts to replace the older ones that were demolished during construction. FY 2020/21 $ 343,000 Practice Field Grade and Seed Proper preparation of this area to allow football & soccer practices to take place relieving wear to the primary field. FY 2016/17 $ 70,500 Football Field Lighting Home and Visitor Grandstands and Press Box Existing lighting is marginal by VHSL standards. Keeping the existing lighting functional at its present level will require replacement wiring. Existing grandstand and press box remains marginally acceptable by construction standards. FY 2017/18 $ 360,000 FY 2016/17 $ 374,000 Field Houses/CTE Athletic Area Concessions Building Declining conditions due to age and abuse have led to the need for structural and internal systems to be addressed. Also, some funds to address signage issues have been added. Concessions area limited in space and electrical system support. The adjoining restrooms are not ADA compliant. FY 2017/18 $ 65,000 FY 2018/19 $ 387,000 Superintendent's Proposed Budget 191 February 8, 2016

Resurfacing Track Area The track surface is cinder based which does not meet the requirements for hosting track & field events. FY 2019/20 $ 533,000 Superintendent's Proposed Budget 192 February 8, 2016

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Essex County Public Schools: 5-Year Capital Improvement Plan (CIP) Budget Fiscal Year 2015-2016 through Fiscal Year 2019-2020 OTHER FACILITIES Project Description Year Amount Bus Expansion The existing working conditions due to a lack of appropriate equipment and size constraints makes this area hazardous at best. Thius project would add on to building to allow for lift(s). Amount TBD FY 2016/17 $ 450,000 SBO/Central Office Roof ReplacemenDue to its age and condition, roof surface has begun to fail. Requiring numerous repairs to maintain effectiveness. FY 2018/19 $ 110,000 TES Bus Loop / SBO Pavement Asphalted area has become alligated with sections breaking apart, making continuous repairs futile. FY 2019/20 $ 125,000 Superintendent's Proposed Budget 194 February 8, 2016

Section D PROJECT DESCRIPTIONS Technology Projects Superintendent's Proposed Budget 195 February 8, 2016

Essex County Public Schools: 5-Year Capital Improvement Plan (CIP) Budget Fiscal Year 2015-2016 through Fiscal Year 2019-2020 TECHNOLOGY Project Description Year Amount Classroom Technology Technology Integration Packages (TIP) Complete Technology Package for the Classroom including: Projector, Mounting, Projection Screen, Aurora Multimedia System, Ceiling Speakers, Teacher Laptop, Teacher Tablet, Teacher Multimedia Cart. FY 2016/17 $ 468,000 Network Switches Network switch replacement throughout the division. These switches distribute the core data services required for all technology. FY 2016/17 $ 150,000 VoIP Telecommunications Student Computer Casework Replace all phone systems and move from the old POTS service to a highly integrated and feature rich service to improve communication inside and outside of the district. Casework designed for computer use, this will allow the division to remove 6' and 8' fold out tables where they are in use currently. FY 2016/17 $ 170,000 FY 2016/17 $ 55,000 Server Refresh Replacement server hardware required to run the technology services in the division. FY 2017/18 $ 50,000 Storage Area Network (SAN) Replacement storage used for mission critical data required by all technology services used in the division. FY 2017/18 $ 50,000 Wireless Equipment Wireless equipment refresh designed to allow for updated 802.11 wireless communications. FY 2017/18 $ 80,000 Electronic Locks & Access Control Electronic card locks that allow programable access FY 2016/17 $ 50,000 Superintendent's Proposed Budget 196 February 8, 2016

Section E PROJECT DESCRIPTIONS Transportation Projects Superintendent's Proposed Budget 197 February 8, 2016

Project Description Year Amount Bus Replacements 2 new bus leases per year are being budgeted in Operating Budget to allow for a 15 year replacement schedule. If this is not funded in Operating Budget, this would be a Capital Budget item. FY 2016/17 - FY 2020/21 Vehicle Replacements Essex County Public Schools: 5-Year Capital Improvement Plan (CIP) Budget Fiscal Year 2015-2016 through Fiscal Year 2019-2020 TRANSPORTATION Replacement of vehicles at SBO for staff and teachers to use to go to meetings. FY 2016/17 - FY 2020/21 $ 100,000 Superintendent's Proposed Budget 198 February 8, 2016

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INFORMATIONAL SECTION Superintendent's Proposed Budget 201 February 8, 2016

Comparison of Essex County Public Schools and State Requirements: Ratio of Staff to Student Enrollment Below is a comparison of Essex County Public Schools staffing standards with those required by state regulations: GRADE LEVEL: ELEMENTARY SCHOOL (K-4) Position State Requirement (student enrollment) ECPS Staffing (budgeted) Principal One half-time to 299 One full-time at 300 Assistant Principal One half-time at 600 One full-time at 900 Media One part-time to 299 One full-time at 300 Full-time principal Full-time assistant principal Full-time librarian Guidance Counselor Clerical Classroom Teachers One hour per day per 100 students One full-time position at 500 students and one hour per day additional time per 100 students or major fraction thereof. Part-time to 299 students One full-time at 300 students SOQ Standards Kindergarten 24:1 without assistant; no class larger than 29 Grade 1 24:1 no class larger than 30 Grade 2 24:1 no class larger than 30 Grade 3 24:1 no class larger than 30 Grade 4 25:1 no class larger than 35 Grade 5 25:1 no class larger than 35 State K-3 Primary Class Size Reduction Program Between 30 and 45% Free Lunch (Ratio 19, Max Class 24) Between 16 and 30% Free Lunch (Ratio 20, Max Class 25) The revised SOQ calls for resource teachers (PE, art, music, etc.) of a ratio of five (5) per 1000. Full-time counselor Two (2) clerical positions Classroom 22:1 student/ teacher ratio (Target ratio of 20:1 for Grades K-3 and 25:1 for Grade 4. Class cap of 21 in Grades K-3; 25 for Grade 4 - across all classes). Positions that are not a part of base teacher allocations and are allocated in addition are: Special education, gifted, guidance counselors, resource teachers (health and physical education, art, and music teachers), media specialists, instructional technology, ESL, and all other positions funded by special funds, i.e. grants. Superintendent's Proposed Budget 204 February 8, 2016

Comparison of Essex County Public Schools and State Requirements: Ratio of Staff to Student Enrollment, continued GRADE LEVEL: INTERMEDIATE SCHOOL (5-8) Position State Requirement (student enrollment) ECPS Staffing (budgeted) Principal One full-time (12 month basis) Full-time principal Assistant Principal One full-time for each 600 students Full-time assistant principal Media Guidance Counselor One half-time to 299 students One full-time at 300 students Two full-time at 1,000 students One period per 80 students One full-time at 400 plus an additional period per 80 students or each major fraction thereof. Full-time librarian One Full-time counselor Clerical One full-time and one additional full-time for each 600 students beyond 200 Two (2) clerical positions Classroom Teachers One full-time for the library at 750 students SOQ Standards Grade 5 see elementary above Middle School 21:1 ratio (inclusive of base and resource teachers). Teachers must have a planning period. ECPS Standards Middle School 20:1 ratio (inclusive of base and resource teachers). Teachers must have a planning period. Positions that are not a part of base teacher allocations and are allocated in addition are: Special education, guidance counselors, Art, Music, PE/H, Foreign Language, and CTE, media specialists, instructional technology (ITRT), ESL, and all other positions funded by special funds, i.e. grants. Superintendent's Proposed Budget 205 February 8, 2016

Comparison of Essex County Public Schools and State Requirements: Ratio of Staff to Student Enrollment, continued GRADE LEVEL: HIGH SCHOOL (9-12) Position State Requirement (student enrollment) ECPS Staffing (budgeted) Principal One full-time (12 month basis) Full-time principal Assistant Principal One full-time for each 600 students Full-time assistant principal Librarian Guidance Counselor One half-time to 299 students One full-time at 300 students Two full-time at 1,000 students One period per 70 students One full-time counselor at 350 students plus One additional period for each 70 students or major fraction thereof. Full-time librarian Two full-time counselors Clerical One full-time and an additional full-time for each 600 students beyond 200. Three (3) clerical positions Classroom Teachers One full-time for the library at 750 students SOQ Standards High School 21:1 ratio (inclusive of base and resource teachers). Teachers must have a planning period. ECPS Standards High School 17:1 ratio (inclusive of base and resource teachers). Teachers must have a planning period. Positions that are not a part of base teacher allocations and are allocated in addition are: Special education, guidance counselors, At-Risk/Alt. Ed., media specialists, instructional technology (ITRT), ESL, and all other positions funded by special funds, i.e. grants. Superintendent's Proposed Budget 206 February 8, 2016

Basic Instructional Standards for Basic Aid Funding in the 2010-2012 Biennium Standards of Quality Class Sizes/Ratios Standards of Quality School-level Staffing School-wide Division-wide Division-wide Maximum Pupil-Teacher Pupil-Teacher English Pupil- Guidance Assistant Grade Class Sizes Ratio Ratio Teacher Ratio Counselor Librarian Principal Principal K 24; 29 w/ aide Elementary School Positions: 1 30 2 30 3 30 4 35 24 to 1.20 per 100 students (500 to 1) less than 300 students=.50; 300 or greater students=1.0 less than 600 students=0.0; 600 to 899 students=.50; 900 or greater students=1.0 less than 300 students=.50; 300 or greater students=1.0 5 35 6 35 7 35 8 25 to 1.20 per 80 students (400 to 1) Middle School Positions: less than 300 students=.50; 300 to 999 students=1.0; 1,000 or greater students=2.0 21 to 1 24 to 1 9 High School Positions: less than 600 students=0.0; 600 to 1199 students=1.0; 1200 to 1799 students=2.0; 1800 to 2399 students=3.0; greater than 2400 students = 4.0 1.0 10 11 12 Ungraded.20 per 70 students (350 to 1) less than 300 students=.50; 300 to 999 students=1.0; 1,000 or greater students=2.0 less than 600 students=0.0; 600 or greater students = 1.0 per 600 students up to maximum of 4.0 1.0 Other funded division-wide SOQ standards adopted by the General Assembly: Five elementary resource teachers in art, music, and physical education per 1,000 students in grades kindergarten through five. One technology support position and one instructional technology position per 1,000 students in grades kindergarten through 12. 17 full-time equivalent instructional positions per 1,000 students identified as having limited English proficiency (ESL account). Superintendent's Proposed Budget 207 February 8, 2016

14-15 Teachers' Salaries BACHELOR'S $65,000 $60,000 $55,000 Salary $50,000 $45,000 $40,000 $35,000 0 years 5 years 10 years 15 years 20 years 25 years 30 years Essex $38,805 $39,846 $41,471 $43,740 $46,132 $49,306 $52,698 Caroline $38,166 $41,973 $46,254 $49,210 $53,032 $59,520 $62,219 King & Queen $38,267 $40,680 $43,367 $47,416 $55,503 $58,279 $58,279 Middlesex $37,655 $38,937 $40,543 $42,455 $45,624 $49,234 $52,301 Northumberland $37,000 $39,274 $41,791 $44,469 $47,318 $50,351 $55,583 Richmond Co. $38,610 $39,315 $41,940 $44,870 $48,405 $55,120 $59,560 Westmoreland $36,566 $39,485 $42,266 $45,048 $47,829 $51,054 $54,391 Superintendent's Proposed Budget 208 February 8, 2016

14-15 Teachers' Salaries MASTER'S $65,000 $60,000 $55,000 Salary $50,000 $45,000 $40,000 $35,000 0 years 5 years 10 years 15 years 20 years 25 years 30 years Essex $40,805 $41,846 $43,471 $45,740 $48,132 $51,306 $54,698 Caroline $39,916 $43,723 $48,004 $50,960 $54,782 $61,270 $63,969 King & Queen $40,367 $42,780 $45,467 $49,516 $57,603 $60,379 $60,379 Middlesex $39,655 $40,937 $42,543 $44,455 $47,624 $51,234 $54,301 Northumberland $39,000 $41,274 $43,791 $46,469 $49,318 $52,351 $57,583 Richmond Co. $40,710 $41,415 $44,040 $46,970 $50,505 $57,220 $61,660 Westmoreland $39,716 $42,635 $45,416 $48,198 $50,979 $54,204 $57,541 Superintendent's Proposed Budget 209 February 8, 2016

Essex County Public Schools Comprehensive Plan 2013-2019 Dr. Scott A. Burckbuchler, Superintendent Originally Approved March 10, 2014 Updates Approved December 14,2015 Superintendent's Proposed Budget 210 February 8, 2016

COMPREHENSIVE PLAN 2013-2019 TABLE OF CONTENTS Page Overview School Board 2 Steering Committee 2 Academic Review Team 2 Superintendent s Message 3 Division Profile 4 Enrollment Summary 5-6 Standards of Quality Requirements 7 Regional Services 8 Comprehensive Plan Goals and Objectives Goal #1: We will partner with the community. 9-11 Goal #2: We will teach our students to be productive in the 21 st century. 12-14 Goal #3: We will ensure the progress of our students. 14-25 Goal #4: We will help our students graduate. 25-29 Appendix: ECPS State Report Card 30 Superintendent's Proposed Budget 211 February 8, 2016 1

COMPREHENSIVE PLAN 2013-2019 ESSEX COUNTY PUBLIC SCHOOLS SCHOOL BOARD Mrs. Elizabeth Martin, Chair Mrs. Denise Hammond, Vice Chair Mrs. Keren R. Ellis Mr. Larry Lenz Mr. Raymond Whitaker STEERING COMMITTEE MEMBERS Dr. Scott A. Burckbuchler, Superintendent Dr. Lori Harper, Assistant Superintendent for Instruction and Federal Programs Dr. Anthony Walker, Executive Director for Student Services Nan Alga, Director of Human Resources Jon Barnes, Director of Technology COMPREHENSIVE PLAN REVIEW COMMITTEE MEMBERS Dr. Scott A. Burckbuchler, Superintendent Dr. Lori Harper, Assistant Superintendent for Instruction and Federal Programs Tara Roane, Director of Special Education and Student Services Nan Alga, Director of Human Resources Jon Barnes, Director of Technology Angela Gross, TES Principal Heather Gentry, EIS Principal Andy Hipple, EHS Principal Ruth Tobey, Curriculum Coach Maureen Dunn, Literacy Coach Brian Risley, Mathematics Coach Jessica Emery, TES Teacher Elizabeth Longest, EIS Teacher Jeff Smith, EHS Teacher Leanne Davis, TES Parent Andea Beazley, EIS Parent Corey Beazley, EIS Parent Kimberly Rector, EHS Parent Superintendent's Proposed Budget 212 February 8, 2016 2

COMPREHENSIVE PLAN 2013-2019 SUPERINTENDENT S MESSAGE It is my distinct pleasure to serve as Division Superintendent for Essex County Public Schools where we are Building a Pathway to Excellence, and serving the individual needs of our students. Our Vision is bold but achievable: In partnership with our students, faculty, staff, parents, and the community, Essex County Public Schools is committed to creating Pathways to Excellence by promoting a positive, student-focused culture striving for continuous improvement that meets the academic, athletic, artistic, and career-occupational needs of all our students by guiding, inspiring, celebrating, and teaching our students as we equip them to meet the challenges of a global society. Please join me in helping us realize progress toward our Vision by: o Partnering with the community; o Teaching our students to be productive in the 21 st century; o Ensuring the progress of our students; and o Helping our students graduate. Above all else, our efforts should focus on our students and the community. If we align our activities to this, we will succeed. I value the foundation which has been built in the system; and with our collective dedication, we will continue to make progress. I value passion for our students welfare, hard work, family, loyalty and integrity and promise to be supportive of actions which align to these notions. I promise to exhibit these same characteristics while executing my part in moving our system forward. In these efforts, we will partner with the School Board, County and Town officials, faculty, staff, parents, and our many stakeholders. The following Comprehensive Plan represents the essential actions we must make to continue to move the Division forward. This plan does not represent all school and department actions but, rather, some of the most important actions which have an impact on all our students. This is an evolving plan as we will critically evaluate and take the necessary actions to ensure that we make progress for the benefit of our students and the community. Thank you for all you do for our students, parents, and the community. It is because of your commitment and hard work that I am confident that the best days of Essex County Public Schools are ahead of us. Sincerely, Scott A. Burckbuchler Superintendent Superintendent's Proposed Budget 213 February 8, 2016 3

COMPREHENSIVE PLAN 2013-2019 DIVISION PROFILE Essex County Public Schools (ECPS) is comprised of one elementary school, one intermediate school, and one high school. For the 2013-2014 School Year, the K-12 enrollment for the Essex County Public Schools continued to decrease. From the September 30, 2012 K- 12 enrollment level of 1,547 students, the School Division experienced a decrease of 47 students, resulting in a September 30, 2012 K-12 total of 1,500 (enrollment report follows). This decrease of 47 students equates to a decline rate of 3 percent. Almost 70% of our students are eligible for free and reduced meals under the Federal Lunch Program. In 2013-2014, Essex County Public Schools had a staff of approximately 250 full-time employees. A Community Profile centrally situated just outside the Washington to Norfolk urban crescent. Located on Virginia's Middle Peninsula, Essex County is The historic cities of Fredericksburg (40 miles north) and Williamsburg (56 miles southeast) are within an hour's drive. Bounded on the northeast by the Rappahannock River, Essex County has water access to the Chesapeake Bay and its tributaries including major port facilities at Hampton Roads. The county's principal town, Tappahannock, dates back to a 17th century port settlement. Originally part of Old Rappahannock County, Essex County was formed in 1692 and named for either the English County or the Earl of Essex. Please see the Virginia State Report Card located in the Appendix. Superintendent's Proposed Budget 214 February 8, 2016 4